North Carolina NC Coin

The state of North Carolina became a full member of Streamlined Sales Tax on October 1, 2005.

Membership Petition                                             Certificate of Compliance
Annual Recertification Letter                               Taxability Matrix


IMPORTANT NOTE:
 The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.  

Tax Rates

State Sales and Use Tax Rate: 4.75%

Local Jurisdiction Sales and Use Taxes: Yes

Sales Tax Rate Information

Remote Seller Information

Remote Seller Guidance

Remote Seller Compliance Date: 11/1/2018

Remote Seller Thresholds:
Gross sales in excess of $100,000 or 200 or more separate transactions in previous or current calendar year

 

Additional Remote Seller Information: Remote Seller requirement is effective 11/1/18 or 60 days after a remote seller meets the threshold, whichever is later.

Other

Governing Board Delegates

  • Representative Julia Howard
  • Ed Strickland