North Carolina Sales Tax

The current state sales tax rate in North Carolina (NC) is 4.75 percent. The total tax rate might be as high as 7.5 percent depending on local municipalities. In most places, county and local taxes raise the sales tax rate to 6.75 percent –7% in most counties, but it can reach 7.5 percent in some. North Carolina imposes an usage tax on goods and services consumed within the state. The state includes a line on the state income tax return for any owing usage tax. Anyone selling tangible personal property or some digital property at a retail location in North Carolina must register with the Department of Revenue and acquire a Certificate of Registration. Anyone renting or leasing taxable tangible personal property or operating a hotel or similar company in North Carolina is also obligated to do so. Senate Bill 56 states that a remote retailer is “engaged in business” in North Carolina if it has more than $100,000 in gross sales or 200 or more discrete transactions in the state in the current or prior calendar year.

Sales Tax Rates in North Carolina by County