State of Wayfair: North Carolina Codifies Thresholds (1)

North Carolina has codified its Wayfair-based transaction thresholds into law.

Gov. Roy Cooper (D) signed “technical corrections” tax legislation (S.B. 56) March 20 that gives the sales tax collection requirements added protection from legal challenge.

North Carolina’s remote seller collection requirements took effect Nov. 1, 2018, through an administrative action by the state Department of Revenue. The thresholds the DOR set were the same as those considered by the U.S. Supreme Court in South Dakota v. Wayfair.

That decision tossed out the court’s 1992 physical presence standard affirmed in Quill Corp. v. North Dakota, which ...