On June 21, 2018, the United States Supreme Court ruled that a state may impose sales tax collection responsibilities on businesses that have no physical presence in the state (remote sellers). See South Dakota v. Wayfair, 138 S.Ct. 2080 (2018).
Due to this ruling, existing provisions in tax laws in many states immediately became effective and out-of-state businesses became obligated to collect sales taxes (primarily from online sales) and remit them to the states to which the products are shipped.
Following the Supreme Court's decision in South Dakota v. Wayfair, North Carolina, like many other states, updated its tax laws to require out-of-state sellers to collect and remit sales tax. Specifically, remote sellers with gross sales in excess of a certain threshold from sales to North Carolina customers are required to register, collect, and remit North Carolina sales and use tax. The threshold, as of the knowledge cutoff in 2023, is $100,000 in gross sales or 200 separate transactions in the current or previous calendar year. This applies to online retailers, mail-order companies, and other businesses that sell products or services to North Carolina residents without having a physical presence in the state. The North Carolina Department of Revenue provides guidance and resources for remote sellers to comply with these obligations.