North Carolina's current sales tax rate
North Carolina charges a 4.75% sales tax on most goods and services. This is the state rate that applies statewide. However, your total tax at checkout will be higher because counties add their own local tax on top of the state rate.
The combined rate you pay depends on which county you're in. Most counties add between 2% and 2.75% to the state rate, bringing your total to somewhere between 6.75% and 7.5%. A few counties are slightly lower or higher. When you buy something, the cashier charges you the combined state plus local rate for that location.
Key Takeaways
- North Carolina's state sales tax is 4.75%, but you always pay more because your county adds a local tax on top.
- Combined rates range from 6.75% to 7.5% depending on which county you're shopping in.
- Groceries, prescription medications, and medical equipment are exempt from sales tax in North Carolina.
- Online purchases from out-of-state sellers are subject to the same tax rate as in-store purchases if the seller has a physical presence in North Carolina.
How county taxes stack on top of the state rate
North Carolina divides sales tax into two layers. The state collects 4.75%. Your county then adds its own percentage on the same purchase. These are not separate charges — the register combines them into one total tax amount.
County rates vary because each county sets its own local tax to fund schools, infrastructure, and services. Mecklenburg County (Charlotte) charges 2.25% local tax, for a combined total of 7%. Wake County (Raleigh) charges 2.75% local tax, for a combined total of 7.5%. Buncombe County (Asheville) charges 2% local tax, for a combined total of 6.75%. If you shop near a county line, the tax rate changes the moment you cross it.
Some counties use their local sales tax revenue for specific purposes. A county might dedicate part of its local rate to schools, another part to public transportation, and another to emergency services. The total you pay at the register reflects all of these combined, but the breakdown varies by location.
What is and is not taxed
Most items you buy in a store are taxed. Clothing, electronics, furniture, and household goods all have sales tax added at checkout. The same applies to restaurant meals and prepared foods.
Some purchases are exempt — meaning no sales tax is charged. Groceries (unprepared food you cook at home) are not taxed. Prescription medications are not taxed. Medical equipment like wheelchairs, walkers, and diabetic supplies are not taxed. Diapers and feminine hygiene products are not taxed. Items purchased with food assistance benefits (SNAP) are not taxed. If you are unsure whether something is taxed, ask the cashier or check your receipt after purchase — the line item will show whether tax was applied.
Sales tax on online and mail orders
If you order from an online retailer that has a warehouse, office, or other physical location in North Carolina, you pay North Carolina sales tax at the rate for your county. This applies even if the company is based elsewhere. Amazon, for example, collects North Carolina tax on orders shipped to North Carolina addresses because Amazon operates fulfillment centers in the state.
If you order from a seller with no physical presence in North Carolina, tax rules depend on the seller's size and the current law. Many large retailers now charge sales tax on all orders regardless of location. Smaller sellers may not. The safest assumption is that you will owe tax, but the amount and whether it is collected at checkout varies by seller.
When you receive your order, check the receipt or invoice to see whether sales tax was charged. If a seller collected tax, that amount should be itemized separately from the purchase price.
Finding your county's exact tax rate
To find the combined rate for your specific county, you can search online for "North Carolina sales tax by county" or contact your county's tax assessor's office. The North Carolina Department of Revenue also publishes a complete list of all county rates on its website.
If you live near a county line or shop in multiple counties, knowing the exact rates can help you understand your receipts. The rate is printed on most receipts, so you can also check there after a purchase. Your receipt will show the combined state and local rate applied to that transaction.
Frequently Asked Questions
Do I pay sales tax on groceries?
No. Unprepared food you buy at a grocery store — produce, meat, dairy, bread, canned goods — is not taxed. Hot or prepared foods from a deli counter, bakery, or restaurant are taxed. If you are unsure whether an item counts as a grocery, the receipt will show whether tax was charged.
What about sales tax on services?
Most services are not taxed in North Carolina. Haircuts, car repairs, plumbing, and medical visits do not have sales tax. However, some services bundled with products — like installation or delivery — may be taxed depending on how the business reports it. Ask before you pay if you want to know.
Is there sales tax on used items?
Yes. Used goods sold by a business are taxed the same way new goods are. Used items sold privately between individuals are not taxed. If you buy a used car from a dealer, you pay sales tax. If you buy one from a private seller, you do not (though you may owe other fees when you register it).
Do I pay North Carolina sales tax if I live out of state?
If you are visiting North Carolina and make a purchase, you pay North Carolina sales tax at the rate for that county. If you live out of state and order something online to be shipped to your home address, you pay your home state's tax, not North Carolina's.