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North Carolina and Direct Mail Sourcing


 North Carolina DOR explains direct mail sourcing and sales tax.

The Department of Revenue has issued an important notice about “advertising and promotional direct mail and other direct mail sourcing.” It summarizes a law that took effect on August 23, 2013.

Of note: anyone purchasing advertising and promotional direct mail or other direct mail who is not engaged in business in North Carolina need not apply for a direct pay permit “solely because the direct mail retailer is engaged in business in this State.” In other words, association with an in-state direct mail retailer does not in and of itself trigger nexus.

However, exemption certificates are required when sales tax is not collected or paid. North Carolina is a member of the Streamlined Sales and Use Tax Agreement, and as such, it accepts the Streamlined Sales and Use Tax Agreement Certificate of Exemption.

How does your business manage sales tax exemption certificates?

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.