North Carolina sales tax

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North Carolina state sales tax rate

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

* Due to varying local sales tax rates, we strongly recommend using our North Carolina sales tax calculator to determine the exact sales tax rate for your location.

North Carolina sales tax details

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.

Senate Bill 56 stipulates that a remote retailer is "engaged in business" in North Carolina if, in the current or previous calendar year, it has more than $100,000 in gross sales or 200 or more separate transactions in the state. 

North Carlolina Sales Tax Rate Guide

North Carolina sales tax guide for businesses

Our free, online guide covers all aspects of managing North Carolina sales tax compliance. Topics include:

  • Business registration
  • Collecting sales tax
  • Filing sales tax returns
  • State nexus obligations
  • And more!

Visit the guide

Local North Carolina sales tax rates

City Counties State Sales Tax Rate County Sales Tax Rate City Sales Tax Rate Special Sales Tax Rate Total Sales Tax Rate
Charlotte Mecklenburg County 4.75% 2.00% 0.00% 0.50% 7.25%
Raleigh Wake County 4.75% 2.00% 0.00% 0.50% 7.25%
Greensboro Guilford County 4.75% 2.00% 0.00% Specify Address 6.75% (1)
Durham Durham County 4.75% 2.25% 0.00% 0.50% 7.50%
Winston-Salem Forsyth County 4.75% 2.00% 0.00% Specify Address 6.75% (1)
Fayetteville Cumberland County 4.75% 2.25% 0.00% Specify Address 7.00% (1)
Cary Wake County 4.75% 2.00% 0.00% 0.50% 7.25%
Wilmington New Hanover County 4.75% 2.25% 0.00% Specify Address 7.00% (1)
Concord Cabarrus County 4.75% 2.25% 0.00% Specify Address 7.00% (1)
Greenville Pitt County 4.75% 2.25% 0.00% Specify Address 7.00% (1)
  1. In some North Carolina cities, special sales tax rates depend on the exact street address. Use our sales tax calculator below to determine your exact rate.

North Carolina sales tax calculator

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North Carolina sales tax resources

North Carolina sales tax quick reference guide

This one-page guide to North Carolina sales tax covers collection, filing, and due dates. Think of it as your compliance cheat-sheet.

North Carolina sales tax guide for businesses

Just getting started? Our North Carolina Sales Tax Guide for Businesses can help you understand the ins and outs of sales tax compliance.