NC S81

Expands the definition of "retailer" to include persons and marketplace providers who facilitate sales of tangible personal property, digital property, or services on behalf of third parties.

Establishes economic nexus thresholds requiring remote sellers to collect and remit sales tax if they made over $100,000 in remote sales or 200+ separate transactions in the previous taxable year to North Carolina.

Defines "marketplace provider" as a person who facilitates sales by providing platforms, payment collection, or mobile applications, and requires marketplace providers to file returns and remit sales tax unless a retailer is registered in the state and agrees otherwise.

Adds requirements for accommodation rental facilitators to file annual reports with the state and clarifies tax collection and remittance obligations between facilitators and rental providers.

Implements effective dates staggered between September 1, 2017 and July 1, 2019 for different provisions.