North Carolina
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%.
US Sales Tax rates and selling thresholds
State |
State sales tax rate |
Remote seller annual thresholds |
Digital services taxable? |
|||||
$ threshold |
Transactions threshold |
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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 |
|||