The North Carolina Department of Revenue issued Directive SD-18-6 that contains the state’s new directive requiring out of state sellers who meet certain de minimis requirement to collect and remit the state’s sales tax.

The state will begin requiring the collection of sales taxes by out of state sellers who have total sales into the state of more than $100,000 in the previous or current tax year or have more than 200 individual transactions in the same period.  The seller must begin collecting or remitting the sales tax by the later of:

• November 1, 2018 or
• 60 days after the seller meets the threshold for filing in the state.

The state points out that it is a full member of the Streamlined Sales and Use Tax Agreement (SSUTA) and that taxpayers can register with all 24 states that are full members of SSUTA at https://www.sstregister.org/. The directive also provides that a seller may, instead, register directly with the state of North Carolina via the Department of Revenue’s portal.

The directive also contains information on how sellers can obtain information on North Carolina sales tax matters including:

• Taxability of various items
• Tax administration policies
• Taxing jurisdiction boundaries.