A remote seller is engaged in business, and must register and collect, when its gross sales sourced to North Carolina exceed $100,000 (as at 1 October 2026), including sales as a marketplace seller and marketplace-facilitated sales. The alternative 200-transaction test was removed from 1 July 2024.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.