North Carolina Reverse Sales Tax Calculator.

North Carolina has a state sales tax rate of 4.75%, and counties can add their own local taxes. Most North Carolina counties have added either 2% or 2.25% in local sales tax, bringing the most common combined rate in North Carolina to 6.75% or 7%. Some counties with transit or special purpose districts add more.

Mecklenburg County (Charlotte) has a combined rate of 7.25% (4.75% state + 2.5% county/transit taxes). Wake County (Raleigh) has 7.25% as well. Durham County has 7.5%. Most rural North Carolina counties have combined rates of 6.75% to 7%.

North Carolina exempts most food purchased at grocery stores from the 4.75% state sales tax. However, counties can still levy their own local taxes on groceries — most North Carolina counties charge 2% on grocery food (their full local rate), while a few counties exempt groceries from local tax as well. This means grocery food in North Carolina is taxed at approximately 2% in most counties, not zero.

Prescription drugs are fully exempt from state and local sales tax in North Carolina. Most agricultural inputs, farm equipment, and manufacturing equipment used in production are also exempt.

The North Carolina Department of Revenue administers the state sales tax. North Carolina participates in the SST agreement. Economic nexus threshold is $100,000 in annual NC sales. North Carolina has marketplace facilitator laws in effect. Returns are typically monthly for large sellers and quarterly for smaller operations.