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Sales Tax by State

North Carolina Sales Tax Calculator

North Carolina charges a 4.75% state sales tax, with local rates up to 2.75%. The statewide average combined rate is 6.99%. Groceries subject to 2% local tax only (state portion exempt).

Total with tax
$106.99
Combined rate 6.990%
Purchase amount$100.00
State tax (4.750%)$4.75
Local tax (2.240%)$2.24
Total tax$6.99
North Carolina notes: Groceries subject to 2% local tax only (state portion exempt). Statewide average combined rate: 6.99%. Max local rate: 2.75%. Groceries: taxed at 2%.
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How North Carolina sales tax works

North Carolina applies a 4.75% state sales tax to most retail purchases. Counties, cities, and special districts can add up to 2.75% on top, so the actual rate you pay varies by jurisdiction. The statewide average combined rate is 6.99%.

Unlike most states, North Carolina taxes groceries — but at a reduced rate of 2.00% rather than the full 4.75%. Local sales taxes generally still apply to grocery purchases at the full local rate. Prepared and restaurant food is taxed at the regular combined rate.

For exact rates by ZIP code or address, use the North Carolina Department of Revenue's online lookup. The combined rate at the register is whatever the state rate plus the local jurisdiction add to — and local rates can shift each year as cities pass new measures. Run any purchase amount through the calculator above to see the breakdown.

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Frequently asked questions

What is North Carolina's sales tax rate?

The North Carolina state sales tax rate is 4.75%. After typical local taxes, the average combined rate is 6.99%.

Does North Carolina tax groceries?

Yes, but at a reduced rate of 2.00%. Local sales taxes generally still apply at the full local rate.

Is clothing taxed in North Carolina?

Yes — clothing is taxable in North Carolina at the standard sales tax rate.

What about online purchases shipped to North Carolina?

Online retailers with "economic nexus" in North Carolina (typically $100,000+ in annual sales or 200+ transactions per year) must collect North Carolina sales tax at checkout. Marketplaces like Amazon, eBay, and Etsy generally collect it automatically. For purchases from out-of-state sellers that don't collect, North Carolina expects buyers to remit "use tax" — though enforcement on individuals is rare.

What is North Carolina's state income tax rate?

North Carolina's top marginal state income tax rate is 4.50%. For details on self-employment tax including state-by-state combined rates, see our Self-Employment Tax Calculator.

Where do I look up the exact rate for my address in North Carolina?

Use the North Carolina Department of Revenue's online address lookup. Combined rates can vary by ZIP code, especially when special tax districts (transit, stadiums, redevelopment zones) overlap with parts of a city.

Sales tax in nearby states

South Carolina
Avg 7.50%
Virginia
Avg 5.77%
Georgia
Avg 7.38%
Tennessee
Avg 9.55%

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Disclaimer: This calculator provides estimates for informational purposes only and does not constitute financial, tax, accounting, or legal advice. Tax rates, regulations, and economic data change frequently. Consult a qualified accountant or tax professional for advice specific to your situation.