North Carolina Sales Tax Rates by County and Product Type

North Carolina's statewide sales tax rate is 4.75 percent, but your total tax depends on which county you're in

North Carolina has a base sales tax of 4.75 percent that applies everywhere in the state. However, most counties add a local sales tax on top of that, which means the rate you pay at checkout varies by location. Some counties charge an additional 2 percent, others 2.25 percent, and a few charge different rates depending on what you're buying. Your total sales tax can range from 4.75 percent to 7.5 percent depending on where you live and shop.

The state collects the base 4.75 percent and sends it to Raleigh. Counties keep their local portion. When you buy something, the retailer charges you both rates combined. The receipt shows the total tax, not the breakdown between state and local, so you may not see the split unless you ask.

Key Takeaways

• North Carolina's state sales tax is 4.75 percent everywhere, but county taxes range from 2 percent to 2.25 percent, making your total tax between 4.75 percent and 7.5 percent.
• Some counties tax groceries and prepared food differently than other items, so the rate on your receipt may vary depending on what you buy.
• A few counties have special district taxes for specific areas, which can add another 0.5 percent to 1 percent in those zones.
• The North Carolina Department of Revenue publishes a complete county-by-county rate table that shows exactly what you'll pay in your area.

County-by-county local sales tax rates

North Carolina has 100 counties, and each one sets its own local sales tax rate. Most counties charge either 2 percent or 2.25 percent on top of the state's 4.75 percent. A small number charge lower rates or have no local tax at all.

Counties with no local sales tax include Avery, Beaufort, Bertie, Bladen, Camden, Chowan, Clay, Currituck, Dare, Duplin, Gates, Graham, Greene, Hertford, Hyde, Jones, Lenoir, Martin, McDowell, Northampton, Pamlico, Pasquotank, Perquimans, Polk, Sampson, Swain, Transylvania, Tyrrell, Warren, Washington, and Yancey. If you live in or shop in one of these counties, you pay only the state rate of 4.75 percent.

Most other counties charge 2 percent local tax, bringing the total to 6.75 percent. Counties charging 2.25 percent local tax reach a total of 7 percent. A handful of counties — including Buncombe, Catawba, Gaston, Guilford, Mecklenburg, and Wake — charge 2.25 percent, making their combined rate 7 percent.

The North Carolina Department of Revenue maintains an official list of all county rates on its website. You can search by county name to find the exact rate where you shop or live.

Special district taxes and what they cover

Some counties have created special tax districts within their borders that charge an additional sales tax on top of the county rate. These districts are usually set up to fund specific projects like transportation, sports venues, or convention centers. If you shop in one of these districts, you pay the extra tax even though you're in the same county as someone shopping outside the district.

For example, Mecklenburg County (which includes Charlotte) has a special district tax that adds 0.5 percent to the sales tax in certain areas. Wake County (which includes Raleigh) has similar districts. The additional tax applies to most purchases, though some items like groceries may be exempt depending on the district's rules.

You can find out whether your address is in a special district by checking the county tax assessor's website or calling the county tax office. They can tell you the exact rate that applies to your location.

What items are taxed and what are exempt

North Carolina taxes most goods and services, but some items are exempt or taxed at different rates. Groceries — unprepared food you buy to cook at home — are not taxed in North Carolina. This includes items like milk, bread, vegetables, meat, and canned goods.

Prepared food and restaurant meals are taxed at the full rate in most counties. Some counties treat prepared food differently, so a sandwich from a deli counter might be taxed in one county but not in another. Check with your county tax office if you're unsure whether a specific item is taxed.

Prescription medications are not taxed. Over-the-counter medicines and vitamins are taxed. Clothing is taxed. Gasoline is taxed, though the state also charges a separate fuel tax on top of sales tax. Services like haircuts, repairs, and professional fees are generally taxed, though some services have exemptions.

How to find the exact rate for your county

The North Carolina Department of Revenue publishes a complete sales tax rate table on its website under the heading "Sales Tax Rates by County." The table lists every county and shows the state rate, the local rate, and the combined total. You can search by county name or scroll through the full list.

If you need to know the rate for a specific address or want to confirm whether a special district applies to you, contact your county tax office directly. They can give you the exact rate that applies to your location and answer questions about what items are taxed in your area.

Retailers are required to charge the correct rate for the location where the sale happens, not where the customer lives. If you buy something in one county and live in another, you pay the tax rate of the county where you made the purchase.

Sales tax on online and mail orders

North Carolina requires online retailers to charge sales tax on orders shipped to addresses in the state. This applies whether you order from a North Carolina company or an out-of-state company. The tax rate is based on the delivery address, not where the retailer is located.

If a retailer fails to charge tax at checkout, you may owe use tax to North Carolina when you file your state income tax return. Use tax is the state's way of collecting tax on purchases where sales tax was not charged. Most individual taxpayers do not owe use tax because retailers now collect it automatically, but it exists as a backup.

Frequently Asked Questions

Does North Carolina tax groceries?

No. Unprepared groceries — food you buy to cook at home — are not taxed in North Carolina. This includes produce, meat, dairy, bread, and canned goods. Prepared food from restaurants, delis, and food courts is taxed at the full rate.

What's the sales tax in Charlotte?

Charlotte is in Mecklenburg County, which has a 2.25 percent local sales tax. Combined with the state rate of 4.75 percent, the total is 7 percent. Some areas within Charlotte have an additional 0.5 percent special district tax, bringing the total to 7.5 percent in those zones.

Do I pay sales tax on clothing in North Carolina?

Yes. Clothing is taxed at the full sales tax rate in North Carolina. There is no clothing exemption. The rate depends on which county you're shopping in.

Is prescription medication taxed?

No. Prescription medications are exempt from sales tax in North Carolina. Over-the-counter medicines, vitamins, and supplements are taxed at the full rate.

What if I buy something online from out of state?

North Carolina requires online retailers to charge sales tax on orders shipped to addresses in the state. The tax rate is based on your delivery address. If a retailer does not charge tax, you may owe use tax when you file your state income tax return, though this is rare in practice.