North Carolina gives remote sellers at least 60 days to register after crossing the sales threshold, from 2 July 2026

What changed in detail

The North Carolina Department of Revenue issued an important notice on 6 August 2026 on Session Law 2026-31, section 3.1, effective 2 July 2026.

A remote seller that is engaged in business only because it exceeds the sales thresholds ($100,000 of gross sales sourced to North Carolina) is engaged in business on the first day of the first calendar month that begins at least 60 days after it exceeds the threshold. That gives the seller at least 60 days to register and begin collecting and remitting sales and use tax.

The additional time applies only to remote sellers that do not meet any other condition in G.S. 105-164.8(b). The change applies only to retailers that exceed the sales thresholds on or after 2 July 2026; earlier threshold crossings remain subject to the law in effect at the time.

What it means

The collection start date is now the first day of the month that begins at least 60 days after the threshold is crossed, so the lag depends on when in the month the threshold is crossed.

Sellers should record the date the $100,000 threshold was crossed, since that date drives the start of collection. Registration should still be completed before the collection start date.

The relief does not apply to a seller that meets another condition for being engaged in business, so check which condition applies to you before relying on the 60 days.