North Carolina Sales Tax Update
Sales and Use Tax Division Page 1 of 4 February 6, 2020 IMPORTANT NOTICE: AUCTIONEERS Effective February 1, 2020, an auctioneer that meets the definition of a marketplace facilitator and either of the thresholds described below must collect and remit sales and use tax on the sales price of marketplace-facilitated sales pursuant to N.C. Gen. …