North Carolina


A foreign corporation or limited liability company may not transact business in North Carolina until it obtains a certificate of authority from the Secretary of State A foreign corporation or limited liability company shall not be considered to be transacting business in North Carolina by reason of carrying on in North Carolina any one or more of the following activities:

1) Maintaining or defending any action or suit or any administrative or arbitration proceeding, or effecting the settlement thereof or the settlement of claims or disputes;
2) Holding meetings of its directors or shareholders or carrying on other activities concerning its internal affairs;
3) Maintaining bank accounts or borrowing money in this State, with or without security, even if such borrowings are repeated and continuous transactions;
4) Maintaining offices or agencies for the transfer, exchange, and registration of its securities, or appointing and maintaining trustees or depositories with relation to its securities;
5) Soliciting or procuring orders, whether by mail or through employees or agents or otherwise, where such orders require acceptance without this State before becoming binding contracts;
6) Making or investing in loans with or without security including servicing of mortgages or deeds of trust through independent agencies within the State, the conducting of foreclosure proceedings and sale, the acquiring of property at foreclosure sale and the management and rental of such property for a reasonable time while liquidating its investment, provided no office or agency therefor is maintained in this State;
7) Taking security for or collecting debts due to it or enforcing any rights in property securing the same;
8) Transacting business in interstate commerce;
9) Conducting an isolated transaction completed within a period of six months and not in the course of a number of repeated transactions of like nature;
10) Selling through independent contractors;
11) Owning, without more, real or personal property.

Wayfair Nexus

A remote seller who lacks a physical presence in North Carolina and who operates a website or other digital medium or media to execute sales to purchasers of property subject to sales or use taxes in this state, or who uses a multivendor marketplace platform that acts as an intermediary by facilitating sales between a seller and the purchaser of property subject to sales or use taxes in this state, shall be deemed to be engaged in business in this state if:

(a) Such retailer made total retail sales of property in this state that exceeded one hundred thousand dollars ($100,000) in the previous or current tax year; or
(b) Such retailer made retail sales in this state in two hundred (200) or more separate transactions in the previous or current calendar year.


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