North Carolina Sales Tax Guide for E-Commerce Retailers

Am I required to collect sales tax in North Carolina?

Businesses that have an employee, location (including inventory in a warehouse), or who do other business in the state are required to register for a sales tax permit and collect sales tax from buyers in North Carolina. 

E-commerce businesses with economic nexus in North Carolina are also required to register and collect.

You have economic nexus in North Carolina if you made more than $100,000 or 200 transactions in the previous or current calendar year.

How to Register for a North Carolina Sales Tax Permit

You can register online for a sales tax permit at the North Carolina Department of Revenue.

Need help? Contact us for help with your North Carolina sales tax registration.

How to Collect North Carolina Sales Tax

North Carolina is a destination-based sales tax state. This means that whenever you make a sale to a buyer in North Carolina you are required to collect the sales tax rate (state + any local sales tax) at the buyer’s location. 

For example, say you live in Washington State but make a sale to a buyer in North Carolina. You’d be required to charge the North Carolina state rate, plus any local city, county and special taxing district rates to your buyer.

Learn more about origin and destination-based sales tax sourcing here.

Learn more about how to collect the right amount of state plus local sales tax here.

How to File Sales Tax in North Carolina

When your North Carolina sales tax due date rolls around, you can either file yourself online or let a partner like HOST take this onerous task off your plate. 
Learn more about handing off your sales tax filings to HOST here!

More about North Carolina Sales Tax

Learn more about North Carolina sales tax at the North Carolina Department of Revenue.