A BILL TO BE ENTITLED
AN ACT to establish that economic nexus is the basis for collection of sales tax by remote sellers.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑164.8(b) is amended by adding a new subdivision to read:
"(b)	Remote Sales. – A retailer who makes a remote sale is engaged in business in this State and is subject to the tax levied under this Article if at least one of the following conditions is met:
...
(9)	The retailer, with respect to remote sales into North Carolina for the previous calendar year, had one or more of the following:
a.	Gross sales in excess of one hundred thousand dollars ($100,000).
b.	Two hundred or more separate transactions."
SECTION 2.  This act becomes effective July 1, 2017, and applies to sales made on or after that date.