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US North Carolina withdraws out-of-state sales tax transaction threshold – vatcalc.com

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US North Carolina withdraws out-of-state sales tax transaction threshold – vatcalc.com


200-transaction per annum threshold removed; $100k threshold remains

The US state of North Carolina joins most other US states in withdrawing its transaction threshold for non-resident sellers. This had been 200 or more sales per annum, and applied to out-of-state – sellers without a presence or nexus in the state.

This means the obligation to register for sales tax collections only applies for remote sellers with sales over $100,000 per annum.

The change applies from 1 July 2024.

The base state sales tax rate in North Carolina is 4.75%.

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US Sales Tax rates and selling thresholds


State

State sales tax rate

Remote seller annual thresholds

Digital services taxable?

$ threshold

Transactions threshold

Alabama

4.0%

1 Oct 2018

$250,000

Yes

Alaska

0%


n/a

No state-wide tax

Arizona

5.6%

1 Oct 2019

$100,000


Yes

Arkansas

6.5%

1 July 2019

$100,000

200 transactions

Yes

California

6.0%

1 April 2019

$500,000


No

Colorado

2.9%

1 Dec 2018

$100,000


Yes

Connecticut

6.35%

1 Dec 2018

$100,000

200 transactions

Yes

Delaware

0.0%


n/a

No state sales tax

Florida

6.0%

1 July 2021

$100,000


No

Communications Tax. E-books exempt

Georgia

4.0%

1 Jan 2019

$100,000

200 transactions

No

Hawaii

4.0%

1 July 2018

$100,000

200 transactions

Yes

General Excise Tax

Idaho

6.0%

1 June 2019

$100,000

Yes

Software exempt

Illinois

6.25%

1 Oct 2018

$100,000

200 transactions

No

Indiana

7.0%

1 Oct 2018

$100,000

– (since Jan 2024)

Yes

Iowa

6.0%

1 Jan 2019

$100,000


Yes

Kansas

6.5%

1 July 2021

$100,000


No

Kentucky

6.0%

1 Oct 2018

$100,000

200 transactions

Yes

Louisiana

4.45%

1 July 2020

$100,000

– (since Aug 2023)

Yes

Maine

5.5%

1 July 2018

$100,000

– (since 2022)

Yes

Maryland

6.0%

1 Oct 2018

$100,000

200 transactions

Yes

Massachusetts

5.6%

1 Oct 2018

$100,000

No

Michigan

6.0%

30 Sep 2018

$100,000

200 transactions

No

Minnesota

6.875%

1 Oct 2018

$100,000

200 transactions

Yes

Mississippi

7.0%

1 Sep 2018

$250,000


Yes

Missouri

4.225%

1 Jan 2023

$100,000


No

Montana

0.0%


n/a

No state sales tax

Nebraska

5.5%

1 April 2019

$100,000

200 transactions

Yes

Nevada

4.6%

1 Oct 2018

$100,000

200 transactions

No

New Hampshire

0.0%


n/a

New Jersey

6.625%

1 Nov 2018

$100,000

200 transactions

Yes

New Mexico

5.0%

1 July 2019

$100,000


Yes

New York

4.0%

21 July 2018

$500,000

100 transactions

No

North Carolina

4.75%

1 Nov 2018

$100,000

– (since 2024)

Yes

North Dakota

5.0%

1 Oct 2018

$100,000


No

Ohio

5.75%

1 Aug 2019

$100,000

200 transactions

Yes

Oklahoma

4.5%

1 Nov 2019

$100,000


No

Oregon

0.0%


n/a

No state sales tax

Pennsylvania

6.0%

1 July 2019

$100,000

Yes

Puerto Rico

10.5%

1 Jan 2021

$100,000

200 transactions

Yes

Rhode Island

7.0%

1 July 2019

$100,000

200 transactions

Yes

South Carolina

6.0%

1 Nov 2018

$100,000


No

South Dakota

4.5%

1 Nov 2018

$100,000

– (since Jul 2023)

Yes

Tennessee

7.0%

1 July 2019

$100,000


Yes

Texas

6.25%

1 Oct 2019

$500,000


Yes

Only if physcial equivilaent is taxable (e.g. books)

Utah

4.7%

1 Jan 2019

$100,000

200 transactions

Yes

Vermont

6.0%

1 July 2018

$100,000

200 transactions

Yes

Virginia

4.3%

1 July 2019

$100,000

200 transactions

Yes

Washington

6.5%

1 Oct 2018

$100,000


Yes

Washington, DC

6.0%

1 Jan 2019

$100,000

200 transactions

Yes

West Virginia

6.0%

1 Jan 2019

$100,000

200 transactions

Yes

Streaming services only

Wisconsin

5.0%

1 Oct 2018

$100,000

– (since 2021)

Yes

Wyoming

4.0%

1 Feb 2019

$100,000

– (since 2024)

Yes

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North Carolina

WNC wildfire updates for Monday, March 30, 2026

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WNC wildfire updates for Monday, March 30, 2026


Multiple wildfires continue to burn across western North Carolina on Monday, March 30, 2026.

A statewide burn ban is in effect across North Carolina amid increased fire danger and dry conditions.

NORTH CAROLINA ISSUES STATEWIDE BURN BAN AS DRY WEATHER FUELS WILDFIRE DANGER

POPLAR FIRE

The Poplar Fire in Mitchell County is about 350 acres in size and 80% contained, according to the U.S. Forest Service on Sunday.

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The fire, located 1 mile north of the Poplar community, is burning in an area heavily impacted by Helene, with downed trees contributing to increased wildfire intensity and risk.

The cause of the fire is under investigation.

Closed: The Appalachian Trail near Indian Grave Gap (NOBO mile 352.9) is impacted by the fire. Hikers are asked to exercise caution and follow all instructions.

TARKILN FIRE

The U.S. Forest Service said Sunday that the Tarkiln Ridge Fire, burning 5 miles northwest of Hayesville, is 407 acres in size and 90% contained.

The fire is now in patrol status, and firefighters will check the perimeter today to ensure it remains secure, forest officials said.

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The fire was caused by lightning.

Closed: Leatherwood Road is closed for firefighter and public safety.

BLACK BALSAM FIRE

The U.S. Forest Service said Sunday that the Black Balsam Fire, located 14 miles southeast of Waynesville, is about 5 acres in size and 75% contained.

The Blue Ridge Parkway from U.S. 276 (mile marker 411.9) to N.C. 215 (mile marker 423.2) was closed to public travel for a time Sunday but reopened after crews made progress on containment efforts, forest officials said.

The cause of the fire is under investigation.

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JUMPING BRANCH FIRE

As of 10 p.m. Sunday, McDowell County Emergency Management says the Jumping Branch Fire is about 175 acres in size with 0% containment.

The fire is located off Locust Cove Road and is burning north of Locust Cove Road and south of Sugar Cove Road in McDowell County.

McDowell County Emergency Management said about 200 firefighters battled the fire Sunday, along with multiple aircraft.

The U.S. Forest Service said Sunday that firefighters are prioritizing protecting private property and structures along the Highway 80 corridor. As of 10 p.m. Sunday, McDowell County officials said no structures have been lost.

Closed: Highway 80 was closed from Toms Creek Road to the Yancey County line. Residents and motorists are asked to avoid the area.

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North Carolina

New ‘Orchid kingdom’ display takes center stage at North Carolina Arboretum Festival

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New ‘Orchid kingdom’ display takes center stage at North Carolina Arboretum Festival


As spring returns, so does the 25th annual Asheville Orchid Festival at the North Carolina Arboretum.

The annual show features world-class growers, curated displays, and thousands of orchids for sale.

NORTH CAROLINA ARBORETUM’S ‘SPRING INTO THE ARB’ RETURNS FOR YEAR 2

The event is part of “Spring Into the Arb”, a celebration of the return of spring featuring a series of activities. This year, a new and unique display takes center stage.

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“We build this castle, and it’ll be a one-time thing, and we always create something special that goes with the theme. This year it was orchid kingdom,” said Graham Ramsey, president of the Western North Carolina Orchid Society.

This is an American Orchid Society-sanctioned judging event as world-class orchid growers and breeders present hundreds of carefully crafted displays.

NORTH CAROLINA ARBORETUM HOSTS BONSAI CARE DEMONSTRATIONS

Ramsey says growing orchids, while not a hard thing to get into, is an obsessive hobby.

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“I started out with one orchid that belonged to my wife and next thing you know, we’re buying more, and it’s a very obsessive hobby, and by joining the Western North Carolina Orchid Society, we invite all orchid growers to come because that’s what we do, we sit around and talk about how to grow our orchids,” Ramsey said.



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North Carolina

Disputes grow between NC Bar, legislative committee tasked with reforming it

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Disputes grow between NC Bar, legislative committee tasked with reforming it


A North Carolina legislative committee is drawing passionate support — and criticism — as it pushes forward with recommendations to inject more secrecy and politics into a group tasked with disciplining lawyers across the state. 

The committee plans to meet again this week, fresh off a dramatic hearing Tuesday, during which members of the committee sniped at one another, at least one appeared to have had no idea they’d be asked to vote on one particularly contentious item, and security had to forcibly eject a former state lawmaker who had refused to stop yelling accusations from a podium. 

The target of that speaker, as well as the committee he was addressing: the North Carolina State Bar, a regulatory board in charge of licensing and disciplining North Carolina’s lawyers.

It’s the central focus of the State Bar Grievance Review Committee, which has tussled with the Bar and its supporters in the state’s legal community as it has sought to investigate allegations of cancel culture against politically outspoken lawyers and as it has recommended other reforms or demanded political inquisitions.

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The committee, created in 2024, is a rarity in North Carolina: It consists of zero members of the state legislature. It’s led by Larry Shaheen and former state Sen. Woody White, two GOP insiders close with Republican state Senate leader Phil Berger. It can’t make changes on its own but can recommend them to the state legislature for approval. 

Some previous suggestions by the committee have won broad and bipartisan approval at the state legislature, such as limiting who can report lawyers to the Bar.

But its most recent proposals — including making lawyer discipline a more secretive process, controlled entirely by political appointees — has raised concerns inside the Bar, as well as with some of the lawyers who make a living fighting the Bar on behalf of their clients.

Some of the new changes Shaheen and others on the committee are backing would ban non-lawyers from being involved in hearings of the Bar’s Disciplinary Hearing Commission, which is tasked with deciding whether — and how harshly — to crack down on lawyers accused of things such as stealing clients’ money, sleeping with clients or abusing drugs or alcohol.

The committee also wants to staff the Disciplinary Hearing Commission entirely with political appointees — almost all of them Republicans — and decrease transparency in the process, making more details confidential. 

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The Bar has deep reservations about those and other proposed changes, saying they’ll harm its goal of protecting members of the public from predatory or simply bad lawyers. The committee has not asked for the Bar’s input during this process, and relations between the two groups have become strained. 

State Bar Executive Director Peter Bolac told WRAL he questions the need for these changes, which he said appear to have been put together “without broader input or a comprehensive understanding of the State Bar’s work.”

Bolac was at the most recent hearing on the changes, but he wasn’t invited to speak — whether to provide his own presentation, or to answer questions and concerns. He told WRAL the committee should attempt to learn how the Bar works, first, before trying to change it.

“Without a clear and shared understanding of how the current system functions, it is difficult to engage in a meaningful discussion about potential improvements,” Bolac said. “Nevertheless, we remain willing to participate in thoughtful, good-faith dialogue aimed at strengthening the system.”

Shaheen says he knows firsthand how the process works, having served on Disciplinary Hearing Commission he and his committee are now targeting. And he sees it as his mission to drastically change the way it operates, saying he has lost friends because of his association with it. “I have several lawyers, who have been long term friends of mine, who have come to me and, because of some of the things said to them, feel like I’m the devil,” Shaheen said.

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‘Radical changes’

The committee’s most recent meeting was just the latest in the committee’s years-long attempt to make reforms to the Bar.

Alan Schneider, who has represented more lawyers facing disciplinary hearings than perhaps anyone else in North Carolina, often finds himself at odds with the Bar. He previously gave a formal presentation to this same committee on suggestions to reform it.

But he says the latest suggestions, to ramp up the political appointments, go too far.

“There were problems in the past in terms of maybe old cases weren’t heard as quickly as they could,” Schneider said. “But the changes were made. The State Bar heard, and the State Bar has acted. What I’d like this panel to understand is the necessity for all these radical changes. I believe it is unnecessary.”

White and Shaheen said the changes are necessary. Shaheen said increasing political control over the Bar would increase accountability, by making members of the Bar answer to politicians who ultimately answer to the people.

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Under the new proposal, 19 of its 26 members would be chosen by various Republican politicians and the remaining seven would be chosen by Democratic Gov. Josh Stein.

“To have more folks appointed by public officials, we want to create more accountability, to make sure that the process is not weaponized against attorneys,” Shaheen said at the committee’s meeting on Tuesday.

White defended the push for less transparency.

“Nowadays when you can weaponize allegations in a nanosecond and publish them, put them out in a political context … that is unfair, for a lawyer to be accused of something before he or she is convicted of it,” he said.

‘Such sweeping reforms’

The committee is set to meet again Wednesday. The committee hadn’t released information on what issues it plans to discuss, but it’s expected to be closely watched by the state’s legal community.

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The relative lack of public notice on what this committee is considering also raised the ire of interested parties at last week’s meeting.

Jane Meyer, a Tharrington Smith attorney in Raleigh who also chairs the Bar’s disciplinary group, questioned why the proposals voted on Tuesday were only made public a few days beforehand, and with no opportunity for the Bar — or the general public — to respond.

White had originally attempted pushing through a vote Tuesday without allowing members of the public to speak. But he relented after Andrew Heath, a conservative lobbyist who serves on the committee, urged him to allow Meyer and other members of the public to have two minutes each to give brief comments.

“That troubles me — that such sweeping reforms are being considered without much study, and without asking for input,” Meyer told the committee.

Given the sweeping nature of their recommendations, Wake County District Attorney Colon Willoughby suggested the committee should “do a little bit more study and maybe get a little bit more information.” 

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Willoughby specifically criticized the proposal to make it harder for members of the public to learn about accusations against attorneys.

“We should not be trying to restrict and make things more confidential,” he said. “We should make it more open. The public needs to have quicker and more complete access. I think people find their lawyers now, not from their Sunday school class or their bowling league or their Lions Club, but through the internet searches. They want information.”

They were among the passionate speakers at the hearing, but perhaps not the most passionate. 

Two-plus hours into its most recent hearing on Tuesday, former state Rep. Edwin Hardy had his mic cut off and then was escorted out of the room by security. He was several minutes into speaking during the open public comment period as his comments turned into a rant involving former President Barack Obama, the late Gov. Jim Hunt, allegations of political favoritism, cocaine usage and more.

Hardy, a Republican who used to represent Beaufort County in the state House, was the only one ejected — even though he was also one of the few speakers who appeared to support the committee’s goal of major overhauls to the Bar. His comments were in line with the allegations White, Shaheen and others have been claiming for years about cancel culture.

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“I got very vocal online because Obama won,” Hardy told the committee. “… Well guess what: I was very vocal, and the day after Obama won reelection, I got a phone call and the Bar told me I had been randomly picked for an audit.”

State records show that that 2012 audit found Hardy had been using poor accounting practices with trust accounts where he held onto money for clients — including taking actions that “allowed entrusted funds to be disbursed in a manner not authorized by or for the benefit of the client.”

However, the Bar found he didn’t steal any of the money, and that there wasn’t any evidence of his clients being harmed by his trust fund missteps. It allowed him to continue practicing law.



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