North Carolina Sales Tax on Amazon Purchases North Carolina: Sales Tax Handbook

North Carolina:

Are Amazon Purchases subject to sales tax?

While North Carolina's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of amazon purchases in North Carolina. To learn more, see a full list of taxable and tax-exempt items in North Carolina.


Products on Amazon.com
TAXABLE
Amazon began collecting NC state sales tax on orders in 2014, and recently overturned a policy preventing North Carolina residents from participating in the Amazon Affiliates program. Amazon's subscription service Amazon Prime is also subject to sales tax in North Carolina.



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Source: http://www.salestaxhandbook.com/north-carolina/sales-tax-taxability/amazon-purchases