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.