North Carolina E-Commerce TaxationAssessment of tax on e-commerce transactions in North Carolina is based on whether a seller has a physical presence within a state. Like many of its sister states, North Carolina is grappling with the assessment and collection of revenue owed as a result of electronically based transactions.
The following questions have been addressed in this article:What challenges does North Carolina face in relation to E-commerce taxation?
Which are the sales and use tax rates in North Carolina?
What provisions relate to E-commerce taxation in North Carolina?