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Say hello to sales tax on Amazon purchases

Despite his passing in 2006, James Brown continues to sell records from a prolific career.
Despite his passing in 2006, James Brown continues to sell records from a prolific career.Bran Beeder/Getty Images

Today I broke down and bought that James Brown CD set that I had been considering for weeks. One very good reason is that this is the last day that Amazon.com can sell to North Carolina residents without charging sales tax. Effective tomorrow, February 1, 2014, state sales tax will be applied.

North Carolina enacted the Amazon law in 2009, which dictates that a non-resident seller with no physical presence making a certain level of profit is subject to taxation. The News and Observer.com reports that the impact will mean an additional $20 to $30 million dollars in annual revenue for the state and $10 to $13 million for cities and counties.

While the state of North Carolina is not yet listed on their website among other states with so-called “Amazon” laws, Amazon.com reports:

“The amount of tax charged on your order will depend upon many factors including Identity of the seller, type of item purchased, and destination of the shipment. Factors can change between the time you place an order and the time of credit card charge authorization, which could affect the calculation of sales taxes. The amount appearing on your order as Estimated Tax may differ from the sales taxes ultimately charged.”

For a complete, concrete and clear description of all tax-exempt items and transactions, review all sections of N.C. Gen. Stat. 105-164.13. Visit www.dornc.com for the latest on NC tax laws.

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