What is the statewide base sales tax rate in North Carolina?

The statewide base sales tax rate in North Carolina is 4.75%. Local county and city taxes can increase total combined rates up to 8.25%.

What is the sales tax sourcing rule and nexus threshold in North Carolina?

North Carolina utilizes Destination-based sourcing rules. The economic nexus threshold for remote sellers is $100,000 in sales or 200 separate transactions.

NC • 1078 ZIP Codes Indexed

Streamlined Sales Tax (SST) Mitglied

North Carolina Sales Tax Rates 2026 - State & Local Guide

Umfassender Sales-Tax-Leitfaden 2026 für North Carolina (NC). Aktueller Basissteuersatz beträgt 4.75% mit kombinierten lokalen Sätzen bis zu 8.25%.

⚡ Direct Tax Answer & Key Takeaway

The statewide base sales tax rate in North Carolina (NC) is 4.75% in 2026. Local county and city taxes can increase total combined rates up to 8.25%, with a statewide average combined rate of 7.02%.

Base State Rate

4.75%

Average Local Rate

7.02%

Maximum Combined

8.25%

Indexed Cities

756

Städte und Bezirke in North Carolina

Stadt	Kreis (County)	Kombinierter Steuersatz	Action
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📋 State Tax Rules & Compliance Guide (North Carolina)

Sourcing Rule Destination-based

Groceries & Food Exempt (0% Tax)

Clothing & Apparel Taxable at standard rate

SaaS & Digital Goods Non-Taxable

Economic Nexus Threshold $100,000 in sales or 200 separate transactions

Official Tax Authority North Carolina Department of Revenue ↗

🏛️ Counties in North Carolina

Alamance County 11 ZIPs → Alexander County 3 ZIPs → Alleghany County 1 ZIPs → Anson County 6 ZIPs → Ashe County 3 ZIPs → Avery County 5 ZIPs → Beaufort County 7 ZIPs → Bertie County 6 ZIPs → Bladen County 7 ZIPs → Brunswick County 8 ZIPs → Buncombe County 16 ZIPs → Burke County 9 ZIPs → Cabarrus County 9 ZIPs → Caldwell County 4 ZIPs → Camden County 2 ZIPs → Carteret County 11 ZIPs → Caswell County 2 ZIPs → Catawba County 8 ZIPs → Chatham County 6 ZIPs → Cherokee County 3 ZIPs → Chowan County 1 ZIPs → Clay County 1 ZIPs → Cleveland County 14 ZIPs → Columbus County 12 ZIPs → County 240 ZIPs → Craven County 10 ZIPs → Cumberland County 16 ZIPs → Currituck County 3 ZIPs → Dare County 12 ZIPs → Davidson County 9 ZIPs → Davie County 3 ZIPs → Duplin County 10 ZIPs → Durham County 17 ZIPs → Edgecombe County 5 ZIPs → Forsyth County 34 ZIPs → Franklin County 4 ZIPs → Gaston County 15 ZIPs → Gates County 2 ZIPs → Graham County 2 ZIPs → Granville County 5 ZIPs → Greene County 4 ZIPs → Guilford County 42 ZIPs → Halifax County 8 ZIPs → Harnett County 8 ZIPs → Haywood County 6 ZIPs → Henderson County 13 ZIPs → Hertford County 6 ZIPs → Hoke County 1 ZIPs → Hyde County 3 ZIPs → Iredell County 7 ZIPs → Jackson County 7 ZIPs → Johnston County 12 ZIPs → Jones County 3 ZIPs → Lee County 4 ZIPs → Lenoir County 5 ZIPs → Lincoln County 5 ZIPs → Macon County 3 ZIPs → Madison County 3 ZIPs → Martin County 8 ZIPs → McDowell County 3 ZIPs → Mecklenburg County 69 ZIPs → Mitchell County 2 ZIPs → Montgomery County 5 ZIPs → Moore County 11 ZIPs → Nash County 13 ZIPs → New Hanover County 15 ZIPs → Northampton County 8 ZIPs → Onslow County 6 ZIPs → Orange County 8 ZIPs → Pamlico County 8 ZIPs → Pasquotank County 2 ZIPs → Pender County 4 ZIPs → Perquimans County 2 ZIPs → Person County 2 ZIPs → Pitt County 15 ZIPs → Polk County 3 ZIPs → Randolph County 9 ZIPs → Richmond County 7 ZIPs → Robeson County 15 ZIPs → Rockingham County 8 ZIPs → Rowan County 13 ZIPs → Rutherford County 9 ZIPs → Sampson County 10 ZIPs → Scotland County 5 ZIPs → Stanly County 10 ZIPs → Stokes County 5 ZIPs → Surry County 5 ZIPs → Swain County 2 ZIPs → Transylvania County 2 ZIPs → Tyrrell County 1 ZIPs → Union County 9 ZIPs → Vance County 4 ZIPs → Wake County 57 ZIPs → Warren County 3 ZIPs → Washington County 3 ZIPs → Watauga County 4 ZIPs → Wayne County 10 ZIPs → Wilkes County 6 ZIPs → Wilson County 10 ZIPs → Yadkin County 4 ZIPs → Yancey County 1 ZIPs →

❓ Frequently Asked Questions

Key questions and answers regarding sales tax rates, exemptions, and compliance.

The base statewide sales tax rate in North Carolina is 4.75%. Depending on the city and county, local sales taxes can increase the total combined rate up to 8.25%.

Remote sellers and e-commerce merchants must register and collect sales tax once they surpass the economic nexus threshold of $100,000 in sales or 200 separate transactions. Tax calculations follow Destination-based sourcing rules.