Is this a new tax?

No. Existing State law, N.C. Gen. Stat. § 105-164.8(b), requires a retailer making remote sales sourced to North Carolina to register, collect, and remit sales and use tax on the remote sales. If sales and use tax is not collected by the seller, the purchaser is required to track and annually self-report use tax from mail order and online retailers. This consumer use tax was enacted in 1939.

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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?