Do I have to charge sales tax for online sales in North Carolina?
Quick answer
Only after you cross economic nexus. Once you exceed $100,000 in sales into North Carolina over 12 months, you must register with the North Carolina Department of Revenue and charge the buyer's destination rate.
North Carolina removed the 200-transaction test; $100,000 in gross sales is the only trigger.
Rule summary
How North Carolina treats each category.
| Economic nexus — sales threshold | $100,000 |
|---|---|
| Transaction-count threshold | None — sales volume only |
| Marketplace facilitator collection | Required — Amazon, Etsy and eBay collect on your behalf for their sales |
| Rate to charge | The buyer's destination rate (7%–7.25% in covered North Carolina metros) |
| Registration authority | North Carolina Department of Revenue |
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the North Carolina Department of Revenue or a tax professional before relying on it for filing.
Combined rates in North Carolina
What a taxable purchase actually costs in North Carolina.
Frequently asked
Answers pulled from the same rule set.
- Do I have to charge sales tax for online sales in North Carolina?
- Only after you cross economic nexus. Once you exceed $100,000 in sales into North Carolina over 12 months, you must register with the North Carolina Department of Revenue and charge the buyer's destination rate.
- Do marketplace sales count toward the North Carolina threshold?
- Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the North Carolina Department of Revenue guidance before excluding them.
- Which rate does an online seller charge in North Carolina?
- North Carolina sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.
More North Carolina guides
Other North Carolina rules that change the total.