North Carolina Economic Nexus Threshold 2026
North Carolina simplified its threshold in July 2024. Now only the $100,000 revenue threshold applies—no transaction threshold.
2024 Update: NC removed the 200 transaction threshold on July 1, 2024. Only the $100,000 revenue threshold now applies.
Key Takeaways
- • Threshold: $100,000 in gross sales
- • Transaction threshold: None (removed July 2024)
- • Measurement period: Previous or current calendar year
- • Digital goods: Taxable (count toward threshold)
Understanding NC's Simplified Threshold
North Carolina was one of the first states to implement economic nexus (November 2018). In July 2024, they simplified compliance by removing the 200 transaction threshold. This benefits high-volume, low-value sellers who no longer trigger nexus based on transaction count alone.
What Counts Toward the Threshold
- Retail sales of tangible personal property delivered to NC
- Digital goods (taxable in NC)
- SaaS and digital services (generally taxable)
- Sales through your own channels
What Doesn't Count
- Sales through marketplace facilitators
- Wholesale sales with valid exemption certificates
Frequently Asked Questions
As of July 2024, North Carolina's threshold is $100,000 in gross sales. The 200 transaction threshold was removed.
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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.