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State of Wayfair: North Carolina Auctioneers on Notice for Tax

Feb. 13, 2020, 6:09 PM

North Carolina’s Department of Revenue has reminded taxpayers like eBay that offer platforms for auctioning items they may have to collect state sales and use taxes.

In a recent notice, the DOR said that auctioneers that make items available for bidding and collect and make payments for such items are considered marketplace facilitators. The department said those facilitators have to collect and remit taxes if they meet the economic presence thresholds of $100,000 in gross sales or 200 separate transactions a year set by a 2019 state law.

North Carolina’s marketplace facilitator requirements took...

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