North Carolina and Direct Mail Sourcing
- Nov 22, 2013 | Gail Cole
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.
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