North Carolina Sales Tax Rate Table
North Carolina statewide sales tax rate: 4.75%. Local governments in North Carolina may add their own sales tax on top of the state rate, so the total rate you charge depends on the address of the sale. Combined state and local rates average about 7.10%. North Carolina’s sales tax is administered by the North Carolina Department of Revenue.
Rates reviewed August 2026. State rates reflect statutory rates in effect as of July 1, 2026. Local rates change frequently — always confirm the rate for the exact delivery address before you file.
North Carolina Sales Tax Rates at a Glance
| Statewide sales tax rate | 4.75% |
|---|---|
| Local sales taxes | Yes — up to 3.50% additional |
| Average local rate | 2.35% |
| Average combined rate | 7.10% |
| Administered by | North Carolina Department of Revenue |
| Registration document | North Carolina Certificate of Registration |
| Rate data reviewed | August 2026 |
How Local Sales Tax Works in North Carolina
North Carolina counties add local sales tax to the 4.75% state rate, with additional transit levies in a small number of counties. Local rates are set county by county and changed by county commissioners, so the combined rate can differ across a metropolitan area that spans several counties.
Which North Carolina Rate Should You Charge?
North Carolina is destination-sourced and a Streamlined Sales and Use Tax Agreement member, so the county rate that applies is the one covering the delivery address.
What North Carolina Taxes — and What It Doesn’t
Groceries for home consumption are exempt from the state rate but remain subject to a reduced local rate in most counties. Prescription drugs are exempt. North Carolina taxes repair, maintenance and installation services, which is broader than several neighbouring states.
Look Up an Exact North Carolina Sales Tax Rate
Publishing a fixed list of every North Carolina city and county rate would be out of date within weeks, so we do not reproduce one here. The Department of Revenue publishes a county rate table and an address-based lookup covering the state, county and transit components. Open the official North Carolina Department of Revenue website at www.ncdor.gov and use its rate lookup for the exact delivery address.
Registering to Collect Sales Tax in North Carolina
Before you can legally charge North Carolina sales tax you need to be registered with the North Carolina Department of Revenue and hold a North Carolina Certificate of Registration. Our sales tax application service files the paperwork for you. See the North Carolina sales tax application page for what North Carolina asks for. The North Carolina sales tax guide covers filing frequency, agency contacts and licensing.
Ready to register in North Carolina? Apply for your North Carolina sales tax permit online – it only takes a few minutes.
North Carolina Sales Tax Rate FAQs
What is the sales tax rate in North Carolina?
The North Carolina statewide rate is 4.75%. With local taxes added, the total rate at a given address is typically higher — the average combined rate is about 7.10% and local add-ons can reach 3.50%.
Do I need a permit before I collect sales tax in North Carolina?
Yes. Collecting sales tax without a valid North Carolina Certificate of Registration is not permitted in North Carolina. Register first, then start charging tax. You can apply for your North Carolina sales tax permit here.
Do remote and online sellers have to collect North Carolina sales tax?
Generally yes, once you cross North Carolina’s economic nexus threshold or have a physical presence in the state. Marketplace facilitators such as Amazon and Etsy usually collect on their own sales, but sales through your own website normally remain your responsibility. See our sales tax registration overview for how nexus works.
How often do North Carolina sales tax rates change?
The statewide rate changes rarely — local rates change far more often, frequently on 1 January, 1 April, 1 July or 1 October. Confirm the current rate with the North Carolina Department of Revenue before filing a return.
Sales Tax Rates in Other States
Compare every state on our state sales and use tax rate hub, or check a neighbouring state:
- South Carolina sales tax rate table
- Virginia sales tax rate table
- Georgia sales tax rate table
- Tennessee sales tax rate table
Need to check a number you already have? Use our sales tax number verification page.