State sales tax rate

Base state sales tax rate 4.75%
Local rate range 0%-2.75%
Total rate range 4.75%-7.5%

* While the base rate applies statewide, it’s only a starting point for calculating sales tax in North Carolina. For an accurate tax rate for each jurisdiction, add other applicable local rates on top of the base rate.

Download North Carolina sales tax rate table

Get a CSV file of this month’s sales tax rates by ZIP code for North Carolina.

But be cautious: ZIP codes are the wrong tool for the job. That’s why we give them away for free.

Download tax table



North Carolina sales tax basics

The North Carolina (NC) state sales tax rate is currently 4.75%. Depending on local municipalities, the total tax rate can be as high as 7.5%.

County and local taxes in most areas bring the sales tax rate to 6.75%–7% in most counties but some can be as high as 7.5%.

North Carolina requires use tax to be paid on products or services used within the state. The state provides a line on the state income tax return for identifying any use tax owed.

Anyone making retail sales of tangible personal property and certain digital property is required to register with the North Carolina Department of Revenue and obtain a Certificate of Registration. This is also required of anyone renting or leasing taxable tangible personal property or operating a hotel or similar business in North Carolina.

North Carolina is a Streamlined Sales Tax state. Out-of-state businesses without a sales tax obligation are encouraged to register and collect and remit sales tax.



How to register to collect sales tax in North Carolina

If you need to collect sales tax in North Carolina, first you need to register your business. Learn what steps you need to take to register in North Carolina.


How to file sales tax returns in North Carolina

Now that you’ve registered and you’re collecting sales tax in North Carolina, find out how to file, or remit, your sales tax. Get answers to your common sales tax filing questions.


Deadlines for filing sales tax returns in  North Carolina

Check on the sales tax filing deadlines for North Carolina. Get the dates for filing annually, quarterly, or monthly.

North Carolina Sales Tax Rate by County

Are you looking for tax rates within a certain county? We have a list of all the counties in North Carolina along with their sales tax rate.


North Carolina Sales Tax Rates by City

Each city or town in North Carolina may charge additional sales tax. Find the local tax rate for each city.

Get a grip on sales tax compliance

Get automated, cloud-based solutions for transaction tax compliance across the U.S. and throughout the world — no matter your business size or industry. Avalara provides advanced tax software that integrates with your existing business applications.

Learn more