What is Nexus in North Carolina?

Nexus is determined in North Carolina by the state’s Doing Business Rule (North Carolina's Doing Business Rule, 17 NCAC 5C .0102).

Business activities that establish nexus in North Carolina include:

  • Maintaining an office or other places of business in the state
  • Maintaining inventory, whether in a warehouse or otherwise, in the state
  • Selling or distributing from a company-owned vehicle in the state
  • Owning, renting, or operating income-producing properties in the state
  • Having an employee working out of the office of another company in the state


Show All Answers

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?