Easily navigate through all 47 sets of unique Nexus laws.

The Complete State-by-State Nexus Guide

North Carolina

Physical Nexus in North Carolina

A business is considered to have physical nexus if …

  • It has a retail store in the state
  • It has a warehouse in the state
  • It houses inventory or stores property for sale in the state
  • Traveling salespeople or representatives are regularly present in the state

A business may be considered to have physical nexus if …

  • Representatives attend a trade show in the state for the purpose of taking orders or making sales

Not sure? Call Peisner Johnson at 800.940.9433

Economic Nexus in North Carolina

A business is considered to have economic nexus in North Carolina if it made $100,000 or more in sales OR 200 transactions in the previous or current taxable year.

What’s included?

  • Gross sales sourced to North Carolina
    • Gross sales includes the sum total sales price of tangible personal property, digital property and services sourced to the state, unless context requires otherwise.
  • Exempt sales
  • Exempt services