Do I Have NC Sales Tax Nexus?
Use this checklist to determine if you have sales tax nexus in North Carolina. Remember: NC removed the transaction threshold in July 2024.
Quick Answer
You have NC nexus if you have:
- • $100,000+ in NC sales (previous or current year), OR
- • Physical presence (office, employees, inventory)
Economic Nexus Checklist
1. Did your NC sales exceed $100,000?
Check both previous and current calendar year. Include digital goods (taxable in NC).
Physical Presence Checklist
2. Do you have an office, warehouse, or facility in NC?
3. Do you have employees in NC?
4. Do you store inventory in NC (including Amazon FBA)?
If you answered "Yes" to any question, you likely have sales tax nexus in North Carolina.
Next Steps If You Have Nexus
- Register for an NC sales tax number
- Configure your checkout to collect NC sales tax
- File returns according to your assigned frequency
Frequently Asked Questions
No. Since July 2024, NC only uses the $100,000 revenue threshold. Transaction count no longer triggers nexus.
Related Guides
Last Updated: January 15, 2026
Disclaimer: This information is provided for educational and informational purposes only and does not constitute tax, legal, or financial advice. Tax laws and regulations change frequently. While we strive to keep this information accurate and up-to-date, we make no representations or warranties of any kind about the completeness, accuracy, reliability, or suitability of this information. Please consult with a qualified tax professional or attorney for advice specific to your business situation. Always verify current requirements with the official state tax authority.