The State of North Carolina charges a sales tax rate of 4.75%.The following rates apply at the state and city level: In this guide we will review the items on which sales tax applies in North Carolina, how nexus is established for those who do business in the state, and the process for acquiring a permit to collect sales tax and subsequently collecting that sales tax each reporting period. ![]() The State of North Carolina has a state-wide sales tax that affects a number of purchases within the borders of the state as well as additional local taxes that apply in certain cities and counties within the state. Governing Body: North Carolina Department of Revenue ![]() ![]() North Carolina Sales Tax At a Glance State rate: 4.75%
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