State sales tax rate4.75%
* 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 the North Carolina Sales Tax Rates - Avalara tax rate table
Need fast access to the current sales tax rates in North Carolina? Get them here. The North Carolina tax rate table includes county tax rates, city tax rates, and more in a .CSV file organized by ZIP code.
Rate tables have their limits — a lot of them. Tax software is a better solution. Learn more.
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.
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.
Check on the sales tax filing deadlines for North Carolina. Get the dates for filing annually, quarterly, or monthly.
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.
Each city or town in North Carolina may charge additional sales tax. Find the local tax rate for each city.
There’s got to be a better way
Tax rate charts may make your life easier, but at what cost? They eat up a lot of time, and there’s a lot of room for error. Good thing there’s another solution. Tax software automates compliance, from calculations to exemptions to returns, eliminating the need to download tables.