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North Carolina General Statutes Chapter 105. Taxation § 105-113.38A. Remote seller requirements

Current as of January 01, 2023 | Updated by Findlaw Staff

A remote seller must do all of the following with respect to a remote sale:

(1) Obtain a license from the Secretary as required by this Part before accepting an order.

(2) Report, collect, and remit to the Secretary all applicable taxes as set out in this Part and Article 5 of this Chapter. A remote seller that meets the definition of a “retailer” as defined in Article 5 of this Chapter is subject to all State laws that apply to a retailer in this State.

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Cite this article: FindLaw.com - North Carolina General Statutes Chapter 105. Taxation § 105-113.38A. Remote seller requirements - last updated January 01, 2023 | https://codes.findlaw.com/nc/chapter-105-taxation/nc-gen-st-sect-105-113-38a/

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