North Carolina sales tax

Download North Carolina 2020 sales tax rates by ZIP code

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.

Avalara > State Sales Tax Rates > North Carolina Sales Tax

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

North Carolina sales tax calculator

Enter a valid address below and get the sales tax rate for the exact location
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Why can't I just use the ZIP code?

  • There are often multiple sales tax rates per ZIP code, county, and city.
  • ZIP codes often overlap, or become subsets of other ZIP codes, or represent no geographic region at all.
  • ZIP codes aren't stable. In any given year, the USPS makes numerous boundary changes to ZIP code areas.

For the most accurate sales tax rate, use an exact street address.

Your sales tax rate

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Combined Tax Rate

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Jurisdiction Breakdown

What do these tax rates mean?

  • The combined tax rate is the total sales tax rate of the jurisdiction for the address you submitted.

  • The jurisdiction breakdown shows the different sales tax rates making up the combined rate.

  • While most taxable products are subject to the combined sales tax rate, some items are taxed differently at state and local levels. Be sure to apply the correct sales tax rate to your sale.

The rates presented are current for the date and time you submitted the address, but may change at any time with new tax legislation.

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How to use this sales tax rate

  1. Determine who's responsible to collect and remit the sales tax amount. 

  2. Determine if your product or service is taxable in the responsible party’s jurisdictions.

  3. Apply the sales tax rate shown above to your taxable product or service’s value.

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.