| County | State Rate | County Rate | Combined Rate | Major City |
|---|---|---|---|---|
| Alamance | 4.75% | 2.00% | 6.75% | Graham |
| Alexander | 4.75% | 2.00% | 6.75% | Taylorsville |
| Alleghany | 4.75% | 2.00% | 6.75% | Sparta |
| Anson | 4.75% | 2.00% | 6.75% | Wadesboro |
| Ashe | 4.75% | 2.00% | 6.75% | Jefferson |
| Avery | 4.75% | 2.00% | 6.75% | Newland |
| Beaufort | 4.75% | 2.00% | 6.75% | Washington |
| Bertie | 4.75% | 2.00% | 6.75% | Windsor |
| Bladen | 4.75% | 2.00% | 6.75% | Elizabethtown |
| Brunswick | 4.75% | 2.50% | 7.25% | Bolivia |
| Buncombe | 4.75% | 2.25% | 7.00% | Asheville |
| Burke | 4.75% | 2.00% | 6.75% | Morganton |
| Cabarrus | 4.75% | 2.00% | 6.75% | Concord |
The state sales tax rate in North Carolina is 4.75%. However, the total sales tax rate can range from 6.75% to 7.5% depending on the county and local taxes. North Carolina has a unique tax system, where the state rate is combined with local rates to determine the total sales tax rate.
Some notable facts about North Carolina’s tax system include the fact that the state has a relatively low state sales tax rate compared to other states. However, the total sales tax rate can still be significant due to the addition of local taxes.
It’s also worth noting that certain items, such as groceries, are exempt from sales tax in North Carolina. However, this exemption only applies to certain types of food and does not include prepared foods or restaurant meals.
The North Carolina Department of Revenue is responsible for collecting and administering sales tax in the state. Businesses that sell taxable goods and services in North Carolina are required to register for a sales tax permit and collect sales tax from their customers.
In order to be required to collect sales tax, a business must have a physical presence in North Carolina, such as a store or office, or exceed the economic nexus threshold of $100,000 in gross sales or 200 separate transactions in the state.