North Carolina Sales Tax Calculator (2026 Rates)
Current North Carolina sales tax rates, city examples, economic nexus thresholds, exemptions, and FAQ.
State Rate
4.75%
Avg Combined
11.74%
Max Combined
7.50%
Nexus Threshold
$100K
Example: $100 purchase in North Carolina
Tax to collect (avg)
$11.74
Total from customer
$111.74
About North Carolina Sales Tax
North Carolina charges a 4.75% state sales tax, with county rates adding 2% to 2.75%. Charlotte (Mecklenburg County) and Raleigh (Wake County) both have a combined rate of 7.25%. Greensboro and Winston-Salem are slightly lower at 6.75%. The statewide average combined rate is 6.99%.
North Carolina is an origin-based state for in-state sellers. Businesses located in North Carolina collect based on their location's rate. Remote sellers collect at the destination rate based on the customer's shipping address.
The economic nexus threshold in North Carolina is $100,000 in annual gross sales into the state. There is no separate transaction count requirement. Once exceeded, you must register with the North Carolina Department of Revenue.
North Carolina taxes groceries at a reduced 2% state rate, with no local taxes applied to food. Prescription drugs are fully exempt. North Carolina also hosts an annual sales tax holiday (typically the first weekend of August) on clothing, footwear, and school supplies priced under $100, as well as Energy Star appliances during a separate holiday.
North Carolina Sales Tax by City
| City | Combined Rate |
|---|---|
| Charlotte | 7.25% |
| Raleigh | 7.25% |
| Greensboro | 6.75% |
| Winston-Salem | 6.75% |
| Durham | 7.50% |
Rates shown are combined state + local rates for representative cities. Actual rates may vary by specific address, district, or zone. Verify with the North Carolina Department of Revenue.
North Carolina Sales Tax Facts
Tax Structure
- State rate
- 4.75%
- Average local rate
- 6.99%
- Maximum local rate
- 2.75%
- Avg combined rate
- 11.74%
- Sourcing method
- Origin + local
Economic Nexus
- Threshold
- $100K
- Includes transactions
- No
Once you exceed this threshold in annual sales into North Carolina, you must register and collect sales tax.
North Carolina Sales Tax Exemptions
- Groceries (subject to reduced 2% state rate, no local tax)
- Prescription drugs
- Most medical devices
- Agricultural supplies and equipment
- Manufacturing machinery
North Carolina Sales Tax FAQ
What is the North Carolina sales tax rate in 2026?
North Carolina's state sales tax rate is 4.75%. County rates add 2% to 2.75%, bringing combined rates to 6.75%–7.5%. Charlotte and Raleigh both have a combined rate of 7.25%. The statewide average combined rate is 6.99%.
What is the economic nexus threshold for North Carolina?
North Carolina's economic nexus threshold is $100,000 in annual gross sales into the state. There is no transaction count requirement. Once exceeded, you must register with the North Carolina Department of Revenue and begin collecting sales tax.
Are groceries taxed in North Carolina?
Yes, but at a reduced rate. North Carolina applies a 2% state sales tax to food for home consumption, with no local taxes added. This is significantly lower than the average combined rate of 6.99% for other purchases. Prescription drugs are fully exempt from sales tax.
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Data Sources & Disclaimer
Sales tax rates are based on data from the Sales Tax Institute and Avalara, effective for 2026 (updated annually). State and local sales tax rates are approximate averages. Actual rates vary by city, county, and district. Economic nexus thresholds are simplified. Always verify with the North Carolina Department of Revenue or a tax professional.