North Carolina Tax Nexus

Nexus can be created in North Carolina when a retailer purposefully or systematically seeks business by any media-assisted, media-facilitated, or media-solicited means, including direct mail advertising, distribution of catalogs, computer-assisted shopping, television, radio or other electronic media, telephone solicitation, magazine or newspaper advertisements, or other media.

Referrals from in-state entities can trigger nexus for out-of-state sellers under the state’s click-through nexus provisions. Remote sellers are presumed to be engaged in business in North Carolina if both the following conditions are met:

• The retailer solicits or transacts business in North Carolina by employees, independent contractors, agents, or other representatives or enters into an agreement with a resident of North Carolina under which the resident, for a commission or other consideration, directly or indirectly refers potential customers, whether by a link on an internet web site or otherwise, to the retailer
• The cumulative gross receipts from sales by the retailer to North Carolina purchasers who are referred to the retailer by all residents with this type of agreement exceed $10,000 during the preceding four quarterly periods
  

See 2009 Law Changes, Form E-505_8-09,  NCGA Statutes Article 5 (specifically § 105-164.8), and Sales and Use Tax Registration.