How do merchants determine where the sale occurred?

The sales tax is imposed on sales where the transfer of title or possession occurs within the taxing jurisdiction. Therefore, if a sale occurs in interstate commerce, the original state where the sale occurs cannot tax the transaction. The destination state will be subject to the tax. If the vendor is registered to collect the destination state’s tax, the use tax should be collected and remitted to that state.

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1. What is the total Orange County Sales Tax rate?
2. Is Food Exempt from Sales Tax?
3. Are there separate State and County distribution methodologies?
4. Are remote sellers required to collect sales and use tax on sales made via the Internet?
5. Who is considered a remote seller?
6. When making a sale, does the merchant collect tax for the state that you are located in or the state where the customer is located?
7. How do merchants determine where the sale occurred?
8. Is this a new tax?
9. What is Nexus in North Carolina?