2024 Sales Tax by State – North Carolina

North Carolina Sales Tax Fact Sheet For General Tangible Items

Last Tax Rate Changed on: July 1, 2024

North Carolina Sales and Use Tax Rate Lookup by Address:

Use USgeocoder Sales and Use Tax Online Lookup Tool to search state-wide, county, local and special district Sales and Use tax rates and tax reporting details for any physical address and PO Box in North Carolina.

To learn more about the latest changes, bookmark 2024 North Carolina Sales and Use Tax Rate Changes post.

North Carolina Sales tax components:
Statewide tax
Local district tax: County tax

North Carolina Statewide Sales Tax Rate:
4.75%

Highest Total Local District Sales Tax Rate in North Carolina:
2.75%

Highest Total Sales Tax Rate with Local District Sales Tax in North Carolina:
7.50%

County with the Highest Sales Tax Rate in North Carolina:
Durham, Orange

Number of Counties in  North Carolina:
100

Number of Municipalities (Incorporated cities, Town & Villages) in North Carolina:
552

Can I Use Zip Codes to Determine Correct Sales Tax Rates in North Carolina?
Not recommended

Zip codes can cross state and county boundaries. You should look for an address-based solution such as USgeocoder that can identify the county that the address is within to determine its sales tax rates in North Carolina.

Learn more about how postal zip codes, mailing cities and incorporated cities work. 

Can I Use County to Determine Correct Sales Tax Rates in North Carolina?
Yes

Are Sales Tax Rates and Use Tax Rates the Same in North Carolina?
Yes

Does North Carolina Have Tax Codes for Tax Return Reporting Purpose?
Yes

Sales and Use Tax Rate Update Schedule in North Carolina:
Update Frequency: As approved
Last Tax Rate Changed on: July 1, 2024

Does North Carolina Have an Origin-Based or Destination-Based Sales Tax Collection?
Destination

Origin-based: sales tax is charged based on where the seller is located.
Destination-based: sales tax is charged based on where the buy is located

Is North Carolina a Full Member of Streamlined State?
Yes

A streamlined Full Member State is a state that has been found to be in compliance with the Streamlined Sales and Use Tax Agreement (SSUTA) and its laws, rules, regulations, and policies and bring them into compliance are in effect. See details on Streamlined Sales Tax Governing Board’s website.

Does North Carolina Have Sales Tax Holidays?
No. Effective July 1, 2014, N.C. Gen Stat. § 105-164.13C, which provides a sales and use tax holiday for the first weekend in August, is repealed per Session Law 2013-316.
See details on: https://www.ncdor.gov/documents/important-notices/important-notice-august-sales-tax-holiday-repealed/open

Wayfair Sales Tax Implementation in North Carolina:
Sales Thresholds: $100,000,or
Transaction Thresholds: 200
See details on: https://www.ncdor.gov/taxes-forms/sales-and-use-tax/remote-sales

Does North Carolina Charge Sales Tax on Digital Goods?
Certain digital properties are subject to sales tax.
See details on: https://www.ncdor.gov/taxes-forms/sales-and-use-tax/certain-digital-property

Does North Carolina Charge Sales Tax on Services?
It depends on service types.
See details on: https://www.ncdor.gov/taxes-forms/sales-and-use-tax/repair-maintenance-and-installation-services-and-other-repair-information.

Does North Carolina Charge Sales Tax on Shipping?
Generally yes.

North  Carolina State Sales and Use Tax Authority:
North Carolina Department of Revenue
Website: North Carolina Department of Revenue

Looking for an Online Solution that provides real-time sales tax rates for your application?

Try USgeocoder API. It provides all the information you get from USgeocoder Live Demo.  You can use it to lookup sales and use tax rate information one address at a time. However if you have a large number of addresses and would like to save time, USgeocoder can do it for you through batch processing service.

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SALES TAX BY STATE

STATES WITH STATE AND LOCAL SALES TAX:
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Georgia, Hawaii, Idaho, Illinois, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Nebraska, Nevada, New Mexico, New York, North Carolina, North Dakota, Oklahoma, Ohio, Pennsylvania, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, Wyoming

STATES WITH NO SALES TAX:
Delaware, Montana, New Hampshire, Oregon

STATES WITH ONLY STATE-WIDE SALES TAX AND NO LOCAL SALES TAX:
Connecticut (6.35%), District of Columbia (6.00%), Indiana (7.00%), Kentucky (6.00%), Maine (5.5%), Maryland (6.00%), Massachusetts (6.25%), Michigan (6.00%), New Jersey (6.625%), Rhode Island (7.00%)

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DISCLAIMERS:

SALES AND USE TAX INFORMATION ON THIS BLOG REFERS TO THE GENERAL SALES OF TANGIBLE PERSONAL PROPERTY. IN MANY STATES, THERE ARE DIFFERENT RATES FOR RENTAL, LEASING, AND TANGIBLE ITEMS SUCH AS VEHICLE, EQUIPMENT, FOOD, OR CLOTHING. SOME STATES HAVE DIFFERENT SALES TAX RATES THAN USE TAX RATES. EACH STATE HAS ITS OWN RULES ON EXEMPTIONS. PLEASE REFER TO THE SALES AND USE TAX LAW OF INDIVIDUAL STATES FOR DETAILS.

USGEOCODER LLC IS NOT ASSOCIATED WITH ANY GOVERNMENT AGENCIES IN ANY MANNER. ALL INFORMATION PROVIDED ON THIS WEBSITE IS PREPARED FOR GENERAL INFORMATIONAL PURPOSES ONLY. YOU SHOULD CONSULT YOUR OWN TAX, LEGAL AND ACCOUNTING ADVISORS TO ADDRESS YOUR SPECIFIC QUESTIONS AND BEFORE ENGAGING IN ANY TRANSACTION RELATED TO SALES AND USE TAX.