How 2023 Sales Tax are calculated in North Carolina

The state general sales tax rate of North Carolina is 4.75%. North Carolina cities and/or municipalities don't have a city sales tax.

Every 2023 combined rates mentioned above are the results of North Carolina state rate (4.75%), the county rate (2% to 2.25%), and in some case, special rate (0% to 0.5%).

There is no city sales tax for the North Carolina cities.

Variations by Purchase Type

North Carolina's sales tax rate may vary depending on the type of purchase. Examples of taxable categories may include:

• Consumer use tax
• Rental tax
• Sales tax
• Sellers use tax
• Lodgings tax

North Carolina state rate(s) for 2023

Lowest possible rate: 4.8% (e.g., Barber, North Carolina)
Other common rates: 6.75% .7%, 7.25%,
Highest possible rate: 7.5% (Cedar Grove, North Carolina)
Average combined rate across North Carolina: 6.903%