Here’s a detailed guide: North Carolina’s Marketplace Facilitator / Sales Tax Rules in 2025 for resellers. It covers thresholds, who is responsible, what counts, and what steps you need to take to stay compliant.
1) Definitions: Facilitators & Sellers
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A Marketplace Facilitator in NC is any entity that lists or makes available for sale a marketplace seller’s items and does at least one of the following: processes payment (or makes payment processing available), or collects sales price. NCDOR
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A Marketplace Seller is someone who sells through a marketplace facilitator, regardless of whether they have physical presence, or whether they’re registered as a retailer in NC. NCDOR
2) Economic Nexus / Thresholds (2025 Updates)
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As of July 1, 2024, NC removed its transaction count threshold for remote sellers and marketplace facilitators. Now the key test is: gross sales sourced to NC exceeding $100,000 in either the current or previous calendar year. Sovos+1
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Prior to this update, remote sellers / facilitators had to exceed both $100,000 and/or 200 transactions. That transaction number requirement has been dropped. Sovos+1
3) Who Collects the Tax
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If a marketplace facilitator is engaged in business in NC (which includes exceeding the $100,000 threshold, or having physical presence, or storing inventory etc.), it is considered the retailer for marketplace-facilitated sales. That means the facilitator must collect & remit sales & use tax on all such marketplace sales. NCDOR+1
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For marketplace sellers:
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If the sales are through a facilitator that is engaged in business in NC and collecting / remitting, the seller typically does not need to collect again on those orders. NCDOR
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But if the seller has direct sales (outside the marketplace), and/or if sales are sourced to NC and they meet the economic nexus threshold (for direct remote sellers), then the seller must register and collect for those direct sales. NCDOR+1
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4) What Counts Toward the Threshold
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“Gross sales sourced to North Carolina”: that includes all retail sales of tangible personal property (and taxable items) delivered into NC that are facilitated or direct. Sovos+1
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Marketplace-facilitated sales count toward your threshold. If your marketplace facilitator makes or facilitates sales into NC, those sales count whether or not you (as seller) would individually be required to collect. Galvix+1
5) Sales Tax Rates & Sourcing
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North Carolina state base sales tax rate is 4.75%. Local / county / special district taxes add to make the total rate generally between 4.75% and 7.5%, depending on delivery location. Yonda Tax+1
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The state uses destination sourcing — i.e. where the buyer receives the product matters for which local tax rate applies. (You must charge the correct combined tax rate based on the delivery address.) — implied by NC Dept of Revenue policy for remote / marketplace sales. NCDOR+1
6) Obligations & Registration
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Once you exceed the $100,000 gross-sales threshold sourced to NC, you must register with the NC Department of Revenue for a Certificate of Registration (sales & use tax). Sovos+2NCDOR+2
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Marketplace facilitators engaged in business in NC must collect & remit on marketplace sales, comply with retailer requirements like any retailer in NC. NCDOR
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Sellers with direct remote sales also need to register and collect once they exceed threshold. Sellers using facilitators must still retain records, monitor thresholds, and ensure the facilitator is doing its part. NCDOR+1
7) What Changed in 2025
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The main change effective July 1, 2024 (carrying into 2025) is the removal of the transaction count threshold (i.e. the 200 sales transaction test) for both remote sellers and marketplace facilitators. Now the only economic nexus test is gross sales over $100,000 sourced to NC in either current or previous year. Sovos
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This simplifies compliance: sellers don’t need to count individual transactions, just total gross sales delivered to NC.
8) Case Study
Scenario: “Tar Heel Treasures,” a reseller of home décor items.
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They sell mostly via Etsy (marketplace), and also have a Shopify store.
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In 2024, their combined NC sourced sales are $110,000 (Etsy-facilitated + direct) — deliveries into North Carolina.
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They did ~150 transactions.
What Tar Heel Treasures needs to do:
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Since $110,000 > $100,000 sourced to NC, they trigger economic nexus for both remote seller (for direct sales) andmarketplace facilitator obligations for marketplace sales.
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Etsy, as marketplace facilitator, must collect & remit sales tax on the marketplace sales delivered to NC customers. Tar Heel Treasures should verify that Etsy is doing so and keep documentation.
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For their Shopify direct orders to NC customers, they must register with NC Dept of Revenue, collect state + local tax based on delivery address, and remit appropriately.
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Ensure checkout systems are set up to compute total tax correctly (4.75% + local addon).
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Keep good records of gross sales delivered into NC, marketplace vs direct, delivery addresses, and any exemptions.
9) Practical Steps & Checklist for NC Resellers
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Audit your past (current & previous) calendar year NC-sourced gross sales across all channels (marketplace & direct).
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If you exceed $100,000 in those years, register with NC Department of Revenue.
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Confirm whether marketplace(s) you use are marketplace facilitators in NC and are collecting/remitting tax on your behalf. Keep documentation.
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For direct sales: ensure your store checkout is configured to collect tax based on the buyer’s delivery address (including local rates).
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Monitor changes in statute or NC DOR guidance (often published via “Remote Seller Info” or “Marketplace Facilitator” pages).
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Maintain records: sales by channel, exemptions, delivery addresses, tax collected.
