North Carolina Sales Tax Guide for eCommerce Businesses
North Carolina Sales Tax Guide for eCommerce Businesses
Sales Tax eBook
Contact Us
North Carolina's Sales Tax Authority
State Phone Information
877-252-3052
Member of the Streamlined Sales Tax Governing Board?
Tax percent range for remote sellers in North Carolina
4.75% to 7.5%
The information on this page is for reference only and should not be used as legal or tax advice. If you are concerned about your sales tax obligations it is advised to hire a professional.
This Page was last updated: December 2021
Do you need to collect sales tax in North Carolina?
If you have nexus in North Carolina you will need to first register, then collect and remit sales tax. There are two main ways that sellers can have nexus: physical or economic.
Physical nexus - A seller physical/ tangible presence in the state.
Economic nexus - A remote seller (no physical presence) passes the threshold tor total revenue or number of transactions.
Does North Carolina charge sales tax on shipping?
Yes
Do you have physical nexus in North Carolina?
A seller has physical nexus in North Carolina if they have any of the following:
An office or place of business
Employees, independent contractors, agents, or other representatives
“Any place of distribution, sales or sample room, warehouse or storage place, or other place of business” that you maintain, use or occupy either directly or indirectly, temporarily or permanently
Do you have economic nexus in North Carolina?
North Carolina's Economic Nexus Sales Threshold
$100,000
Economic Transactions Threshold
Or 200 transactions
Economic Nexus Evaluation Period
Either Current or Previous Calendar Year
Economics Nexus Effective Date
November 1, 2018
What types of sales are included in North Carolina's Economic Nexus Sales Threshold?
Gross Sales
All sales including Marketplace Facilitator sales are included in the Economic Nexus Sales Threshold
How does North Carolina treat exempt transactions when calculating economic nexus?
Exempt sales and exempt services are included in the threshold
Does North Carolina have a Marketplace Facilitator Law?
Yes, Marketplace Facilitators are required to collect and remit sales tax on behalf of sellers on their platform.
Filling Sales Tax
When are Returns Due?
North Carolina sales tax returns are generally due the 20th or the final day of the month following the reporting period. If the North Carolina filing due date falls on a weekend or holiday, sales tax is due the next business day.
How often are Sales Tax Returns filed?
Monthly or Quarterly
This period is determined by the state typically by assessing your volume of sales in the state.
Options for filing sales tax returns:
Online - Use the North Carolina Department of Revenue website to file online
Mail - Use form E-500 to file and pay by mail.
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