🏛 Official NCDOR Rates · Updated 2025–2026

North Carolina
Sales Tax Calculator

Accurate NC sales tax for all 100 counties — including the special 2% reduced food rate and transit taxes that most calculators miss.

4.75%State Base
+2%County Min.
6.75–7.50%Total Range
2%Grocery Rate
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Enter an amount and compare sales tax across multiple NC counties side by side.

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📍 Charlotte (Mecklenburg) — 7.25% 📍 Raleigh (Wake) — 7.00% 📍 Durham — 7.25% 📍 Greensboro (Guilford) — 6.75% 📍 Chapel Hill (Orange) — 7.50% 📍 Asheville (Buncombe) — 7.00%

How North Carolina Sales Tax Works

NC has one of the most uniform sales tax structures in the U.S. — but there are critical nuances most people miss

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State Rate: 4.75%

North Carolina's base state rate is 4.75%, administered by the NC Department of Revenue (NCDOR). It applies to tangible personal property, digital goods, and certain services.

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Uniform County Tax: 2%

All 100 NC counties levy a mandatory 2% local sales tax — making 6.75% the minimum rate statewide. This is unique: NC is one of the few states with a fully uniform county floor.

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Transit Tax: +0.25–0.50%

Four counties add a public transit surtax: Mecklenburg (0.50%), Wake (0.25%), Durham (0.50%), and Orange (0.50%), pushing rates to 7.00%–7.50%.

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Special Food Rate: 2%

Qualifying food for home consumption (groceries) is taxed at 2% only — not the full combined rate. This is a major saving that most online calculators fail to reflect accurately.

What Is Taxable in North Carolina?

NC has specific rules for different product categories — know before you buy or sell

✅ Exempt or Reduced Rate
  • Groceries / food for home consumption — Taxed at reduced 2% rate (state only)
  • Prescription medications and drugs
  • Qualifying medical equipment & prosthetics
  • Certain agricultural supplies & animal feed
  • Manufacturing machinery & equipment (partial)
  • Sales to U.S. and NC government entities
  • Nonprofit organization qualifying purchases
  • Raw materials used in production
  • Motor vehicles — separate 3% Highway Use Tax (not sales tax)
  • Containers, packaging & shipping materials
💸 Fully Taxable (Full Rate)
  • General retail merchandise
  • Clothing & apparel (no exemption in NC)
  • Electronics & appliances
  • Restaurant / prepared food & meals
  • Alcohol (beer, wine, spirits)
  • Tobacco products
  • Candy and soft drinks
  • Certain digital products (e-books, streaming, software downloads)
  • Repair, maintenance & installation services (RMI)
  • Telecommunications services

Source: NC Department of Revenue (NCDOR)

NC Sales Tax Rates — All 100 Counties (2025–2026)

All rates per NCDOR. Grocery rate is 2% (state-only) in all counties. Transit tax only applies where noted.

County Major City State County Transit Combined Rate Grocery Rate

Frequently Asked Questions

The NC state rate is 4.75%. Add the mandatory 2% county local tax and the minimum total rate anywhere in NC is 6.75%. Some counties with transit taxes reach up to 7.50%.
Yes — but at a reduced 2% rate (state only). Qualifying food for home consumption (groceries) is taxed at just 2%, significantly lower than the standard 6.75%–7.50% combined rate. Prepared foods and restaurant meals are taxed at the full rate.
Four counties add transit sales taxes: Mecklenburg (0.50%, total 7.25%), Wake (0.25%, total 7.00%), Durham (0.50%, total 7.25%), and Orange (0.50%, total 7.50%).
Yes. Unlike some states (e.g., New York), North Carolina taxes all clothing and apparel at the full combined rate. There are no clothing exemptions in NC.
Motor vehicles are not subject to the regular sales tax in NC. Instead, they are subject to a 3% Highway Use Tax, paid to the NCDMV at registration. This applies to both new and used vehicles.
Yes — North Carolina taxes certain digital property at the full rate. This includes digital audio works, digital audiovisual works (streaming), and digital books (e-books) sold for permanent use or less-than-permanent use. SaaS (software as a service) is generally taxable.
Returns are due on the 20th of the month following the reporting period. Monthly filers: due by the 20th of the next month. Quarterly filers: due by the 20th after quarter end. Annual filers: due January 20th. If the 20th falls on a weekend or holiday, the next business day applies.
Out-of-state sellers must collect NC sales tax if annual North Carolina sales exceed $100,000. Note: NC removed its 200-transaction threshold effective January 1, 2024 — only the dollar threshold remains.

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