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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

North Carolina couple accused of causing vulture invasion sued by furious town: ‘Not good neighbors’

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North Carolina couple accused of causing vulture invasion sued by furious town: ‘Not good neighbors’


A North Carolina couple accused of luring hordes of vultures to their home and unleashing chaos on neighbors for years is being hauled to court by fed-up town officials desperate to end the feathered frenzy.

The Town of Hillsborough slapped residents Kenneth and Linda Ostrand with a civil petition, seeking a court order to shut down their relentless bird-feeding habit, blamed for allegedly drawing dozens of winged scavengers to their home and terrorizing their small town for the past two years.

“They’re a little spooky to be frank,” concerned neighbor Holden Richards told WTVD.

The Town of Hillsborough slapped residents Kenneth and Linda Ostrand with a civil petition, seeking a court order to shut down their relentless bird-feeding habit.

“Everybody thinks they’re ugly and stuff but they’re not good neighbors. They have sharp talons, so they’re not great animals to have perching on your house. I watched them pick tiles off my neighbor’s roof and I found tiles from my roof in my front yard, so I have a feeling that’s exactly where they came from.”

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The bird-brained couple is accused of leaving out food scraps for vultures, allegedly reeling in the feathered predators that have swarmed and roosted near their house, leaving foul-smelling droppings on neighbors’ homes and vehicles and causing widespread property damage deemed a risk to public safety.

Neighbor Holden Richards said the vultures “are spooky” and have caused property damage. ABC11

The complaint, filed in March, also claims the twisted pair named the birds of prey – with eerie photos submitted to the court showing dozens of vultures circling their Queens Street home, the outlet reported.

“I’m pretty sure that every one of my neighbors has probably called,” Richards said, pointing to a flood of complaints made to town officials since May 2024.

Officials blamed the couple for allegedly drawing dozens of winged scavengers to their home and terrorizing their small town for the past two years.

The Ostrands reportedly filed a motion to dismiss the town’s case last month, denying the accusations.

Linda Ostrand, a longtime wildlife rescuer, told WTVD she is being unfairly targeted by her community and claimed the circling creatures were already an issue before she moved into the neighborhood.

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Terrifying photos submitted to the court show dozens of vultures circling their Queens Street home.

“It’s sort of, it’s ridiculous, is what it is,” Linda said, noting the town changed an ordinance after the initial wave of complaints to ban wildlife feeding beyond standard feeders.

“If people didn’t have vultures around here you would hear them screaming bloody murder about the town not cleaning up the animals that have been hit by cars, because that’s what they do, they are nature’s garbage disposal,” she continued.

The Ostrands reportedly filed a motion to dismiss the town’s case last month, denying the accusations. ABC11

“I don’t know what I’m supposed to do, tell the vultures that this is a no-feed zone. I just don’t know.”

No court date has reportedly been scheduled for the couple’s fight with the town.

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North Carolina

Businesses worry of potential impacts as Marion tightens water restrictions amid drought

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Businesses worry of potential impacts as Marion tightens water restrictions amid drought


The City of Marion is tightening water restrictions as drought conditions persist across western North Carolina, prompting local businesses to prepare for possible impacts on daily operations.

The drought monitor released on Thursday, May 14, shows that extreme drought now covers 90% of western North Carolina.

ASHEVILLE IS MORE THAN 7 INCHES BELOW AVERAGE RAINFALL THIS YEAR, DATA SHOWS

As the region continues moving into a hotter and drier pattern, the City of Marion officials announced Stage Two water shortage restrictions less than a month after issuing a Stage One Water Advisory.

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Businesses in Marion said the quick escalation is raising concerns about what could come next if drought conditions persist.

“They put us in stage one at the end of April and already it’s not through, it’s not the end of May and they’re already putting us in stage two,” said Barbara Brown, owner of Bruce’s.

Under the Stage Two restrictions, watering lawns, gardens and golf courses will be prohibited. Washing cars, filling residential swimming pools and serving water in restaurants except upon request will not be allowed.

Brown said her restaurant is already taking steps to conserve water.

“We check the bathrooms often to make sure people have turned the water off because we have found from time to time, people leave them running,” she added.

She said she worries stronger restrictions could eventually force businesses to make bigger operational changes.

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“I’m concerned that eventually we might have to go to paper plates, paper cups, silverware,” Brown said.

Other businesses are also considering adjustments.

Kat Garner, a tattoo artist at Blue Ridge Tattoo, said water shortages could affect how the shop operates day to day.

LEADERS URGE WATER CONSERVATION AS DROUGHT DEEPENS ACROSS WESTERN NORTH CAROLINA

“We would definitely be reduced to using distilled water for everything, which would become harder if everyone’s buying it out, so that would definitely make things a little bit more difficult,” Garner said.

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The Stage Two water restrictions are set to begin Friday, May 15, at 8 a.m. and will last until further notice.



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Police: North Carolina man charged after high-speed chase in Erie County, arrested in the Town of Perry

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Police: North Carolina man charged after high-speed chase in Erie County, arrested in the Town of Perry


PERRY, N.Y. — A North Carolina man is in custody after a chase that started in Erie County and ended with an arrest in Perry.

Wyoming County Sheriff’s deputies say Ericson Vasquez-Moran, 22, rammed a Border Patrol vehicle in Erie County around 11:30 p.m. Tuesday before taking off. The suspect was spotted in Warsaw on Route 20A, but a chase was called off due to high speeds.

Then around 2:30 a.m. Wednesday, deputies say Vasquez-Moran called 911 from Perry to surrender.

He’s charged with speeding, failure to keep right, unlawful fleeing a police officer, reckless driving, and reckless endangerment in the second degree.

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Vasquez-Moran was given an appearance ticket for the Village of Warsaw Court and was released to the custody of the United States Border Patrol.



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