The North Carolina Department of Revenue issued a private letter ruling finding that a business-to-business online platform where businesses list inventory for sale for other businesses to order and pay was a marketplace facilitator responsible for collecting and remitting tax on sales that took place over its platform. The platform was not open to the general public and customers needed log-in credentials to be able to buy and sell inventory. The customer had two payment options: (i) utilizing a pre-existing credit line established with the seller; or (ii) accepting credit card payments where the customer interacts directly with the platform’s designated credit card processor through a “pop-up window.” Although the ruling contains little analysis, the Department concluded that the taxpayer met the definition of a marketplace facilitator: it lists and makes sales of a marketplace seller’s items and makes payment processing available.