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 where you buy and what you buy

North Carolina charges a base sales tax of 4.75 percent on most purchases. However, most counties add their own local sales tax on top of that, ranging from 2 to 2.75 percent. Your total rate — what you actually pay at checkout — is the state rate plus your county's local rate combined. This means the same item costs different tax amounts depending on which county you're in.

Some products are taxed at different rates or not taxed at all. Groceries, prescription medications, and certain medical equipment are either taxed at a lower rate or exempt entirely. Services like haircuts, repairs, and professional fees are generally not subject to sales tax in North Carolina.

Key Takeaways

• North Carolina's state sales tax is 4.75 percent, and every county adds a local tax that ranges from 2 to 2.75 percent, making your total rate between 6.75 and 7.5 percent depending on location.
• Groceries purchased for home consumption are taxed at 2 percent instead of the full rate, while prescription drugs and certain medical devices are not taxed at all.
• Services like haircuts, plumbing repairs, and legal information are not subject to sales tax, but labor charges bundled with taxable goods may be taxed.
• Online purchases from out-of-state sellers are subject to North Carolina sales tax if the seller has a physical presence in the state or meets federal economic nexus thresholds.

Local sales tax rates by county

Each of North Carolina's 100 counties sets its own local sales tax rate within state limits. The local rate is added directly to the 4.75 percent state rate. Most counties charge either 2 percent or 2.75 percent locally, though a few charge 2.25 percent or 2.5 percent.

For example, Mecklenburg County (Charlotte) charges 2.75 percent local tax, bringing the total to 7.5 percent. Wake County (Raleigh) charges 2.75 percent local tax, also totaling 7.5 percent. Guilford County (Greensboro) charges 2.75 percent local tax for the same total. Buncombe County (Asheville) charges 2.75 percent local tax. Some smaller counties charge only 2 percent local tax, resulting in a 6.75 percent total.

The county where you make the purchase determines which local rate applies, not where you live. If you live in one county but shop in another, you pay that shopping county's rate. You can find your specific county's rate through the North Carolina Department of Revenue website or by contacting your county tax office directly.

What is and isn't taxed in North Carolina

Groceries for home consumption are taxed at 2 percent instead of the full sales tax rate. This applies to food you prepare at home, including meat, produce, dairy, bread, and canned goods. Restaurant meals, prepared foods, and food eaten on premises are taxed at the full rate.

Prescription medications and certain medical devices are not subject to sales tax. This includes prescription eyeglasses, hearing aids, and prosthetic devices. Over-the-counter medications like cold medicine and pain relievers are taxed at the full rate.

Services are generally not taxed. Haircuts, dental work, plumbing repairs, car repairs, and professional services like accounting or legal information do not have sales tax added. However, if a service includes a taxable product — such as parts in a repair — the parts portion may be taxed separately from the labor.

Clothing and shoes are taxed at the full rate. There is no clothing exemption in North Carolina, unlike some other states. School supplies, office supplies, and most household items are also taxed at the full rate.

How sales tax applies to online and mail orders

Online purchases from North Carolina retailers are subject to North Carolina sales tax. The seller collects the tax based on the delivery address you provide, so you pay the local rate for the county where the item is being shipped.

Out-of-state online sellers must collect North Carolina sales tax if they have a physical presence in the state — such as a warehouse, office, or employee — or if they meet federal economic nexus thresholds. As of 2024, most large online retailers collect sales tax on North Carolina purchases even if they have no physical location in the state.

If you order from an out-of-state seller who does not collect North Carolina sales tax, you may owe use tax on that purchase. Use tax is a tax on goods you bring into North Carolina or have shipped to you from out of state. Most individual consumers do not report use tax, but it is technically owed on untaxed purchases.

Special sales tax situations

Certain organizations are exempt from paying sales tax. Nonprofits, government agencies, and religious organizations can provide a resale certificate or exemption certificate to avoid paying tax on purchases. These organizations must register with the North Carolina Department of Revenue to receive an exemption number.

Resale certificates allow businesses to purchase items without paying sales tax if they plan to resell those items. The tax is then collected when the final customer buys the product. A business must register with the Department of Revenue and provide a resale certificate number to the seller.

Trade-in allowances reduce the taxable amount when you trade in an old item toward a new purchase. If you trade in a used car toward a new car purchase, for example, sales tax is calculated on the difference between the new car's price and the trade-in value, not the full price of the new car.

How to find your county's exact rate

The North Carolina Department of Revenue maintains a current list of all county sales tax rates on its website. You can search by county name or use a zip code lookup tool to find your local rate when ready.

You can also contact your county tax office directly. The county tax assessor's office or county finance department can confirm the current local rate and explain any recent changes. Many county websites post their sales tax rate prominently on the homepage.

If you are a business owner collecting sales tax, you must register with the North Carolina Department of Revenue and file returns based on your county's rate. The Department of Revenue provides registration forms, rate tables, and filing instructions on its website.

Frequently Asked Questions

Does North Carolina have different tax rates for different types of stores?

No. The sales tax rate is the same whether you shop at a grocery store, clothing retailer, gas station, or restaurant — with the exception that groceries for home consumption are taxed at 2 percent instead of the full rate. The rate depends only on your county and the type of product, not on the type of business selling it.

What if I buy something in one county and take it to another county?

You pay the sales tax rate of the county where you make the purchase. Once you own the item, moving it to another county does not change the tax you already paid. However, if you order something online for delivery to a different county, you pay the tax rate of the delivery county.

Are there any products that are completely tax-free in North Carolina?

Prescription medications, certain medical devices, and some services are not taxed. Groceries for home consumption are taxed at a reduced 2 percent rate rather than being completely exempt. Most other products and services are subject to the full sales tax rate.

Do I pay sales tax on items I buy online from other states?

If the out-of-state seller collects North Carolina sales tax, you pay it at checkout. If they do not collect it, you technically owe use tax on the purchase, though most individual consumers do not report it. Large online retailers generally collect sales tax on North Carolina orders regardless of where they are located.