The state of North Carolina does enforce click through nexus. The information provided here may be subject to change, and many states are expected to begin collecting online sales taxes following this ruling.ĭepending on the situation, North Carolina may or may not charge sales tax on Internet-based transactions. This means that any state is now free to enforce collection of sales taxes on out-of-state online merchants. Wayfair Inc, Et Al., the court overturned a previous ruling that required a merchant to have physical nexus in order for a state to collect sales tax. In the 2018 Supreme Court case South Dakota vs. NOTE: 2018 Supreme Court Ruling Regarding Online Sales Taxes
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