Monthly Report of State Sales and Use Tax Gross Collections and Taxable Sales for April 2026

Monthly Report of State Sales and Use Tax Gross Collections and Taxable Sales for April 2026

As a full member state in compliance with the Streamlined Sales and Use Tax Agreement, North Carolina does not require taxpayers to report gross retail sales by business location. In this report, remittances of state sales and use taxes collected on combined taxable sales and purchases for use are categorized by a taxpayer-selected business classification and allocated to counties according to county sales and use tax liabilities. These state tax collections are reported by the month for which the Department processed complementary county tax collections, which are sourced according to statute to presumed destination of use, rather than point of sale.

Note: State sales and use tax statistics do not include county sales and use taxes. Data are by-product data compiled during the processing of forms and remittances submitted by taxpayers required to register for, collect, and remit sales and use taxes. Detail data from this report may not be directly comparable to that in reports for other months because of corrections in registrations affecting collections and taxable sales within the business and county classifications, and changes in the sales and use tax law.

Tab/Accordion Items

State Sales and Use Tax: Gross Collections and Taxable Sales by County for April 2026

County Report
CountyGross Collections[1][2]Taxable Sales and Purchases[1][2]
Alamance$17,648,885$369,560,790
Alexander$1,828,887$38,446,266
Alleghany$711,605$14,827,074
Anson$1,170,697$24,535,507
Ashe$1,949,478$40,462,551
Avery$2,038,653$42,679,809
Beaufort$3,720,939$77,886,020
Bertie$652,432$13,502,381
Bladen$1,446,026$30,307,737
Brunswick$16,826,833$352,556,116
Buncombe$34,066,472$709,136,113
Burke$5,524,703$116,137,647
Cabarrus$25,898,572$543,622,069
Caldwell$4,959,430$104,240,017
Camden$589,512$12,400,406
Carteret$8,146,129$170,484,044
Caswell$686,675$14,383,857
Catawba$17,684,436$371,586,514
Chatham$6,021,625$126,315,831
Cherokee$2,533,703$53,081,050
Chowan$1,009,396$21,172,377
Clay$845,007$17,673,535
Cleveland$7,605,395$158,906,062
Columbus$2,997,928$62,762,658
Craven$8,142,929$170,309,815
Cumberland$27,915,837$584,466,065
Currituck$2,661,818$55,760,328
Dare$7,000,479$145,330,352
Davidson$11,422,179$239,776,449
Davie$2,864,376$59,903,952
Duplin$2,921,902$61,244,278
Durham$47,457,446$996,034,442
Edgecombe$2,927,044$61,527,865
Forsyth$37,490,216$786,035,721
Franklin$4,174,879$87,520,506
Gaston$19,031,768$397,951,818
Gates$352,287$7,345,722
Graham$569,078$11,708,476
Granville$3,024,976$63,466,410
Greene$679,500$14,235,430
Guilford$49,744,061$1,041,939,230
Halifax$3,807,481$76,986,202
Harnett$8,703,085$182,332,136
Haywood$5,668,158$118,588,853
Henderson$11,105,152$231,930,832
Hertford$1,391,743$29,225,026
Hoke$2,210,464$45,704,996
Hyde$360,395$7,302,667
Iredell$19,397,187$407,010,372
Jackson$4,661,271$97,719,007
Johnston$16,708,333$350,979,303
Jones$369,784$7,753,222
Lee$6,666,501$141,273,459
Lenoir$4,291,610$89,726,912
Lincoln$8,594,003$180,096,108
Macon$4,298,671$88,188,822
Madison$1,233,951$25,694,649
Martin$1,274,918$26,593,026
McDowell$2,790,455$58,429,076
Mecklenburg$161,664,567$3,388,802,996
Mitchell$635,644$12,935,124
Montgomery$1,481,216$31,036,375
Moore$12,021,810$251,484,907
Nash$7,757,623$161,777,398
New Hanover$33,915,063$711,328,935
Northampton$733,030$15,373,700
Onslow$16,313,074$340,780,891
Orange$13,201,436$276,626,690
Pamlico$701,835$14,652,848
Pasquotank$3,951,435$82,762,687
Pender$5,051,521$105,426,353
Perquimans$661,520$14,030,313
Person$2,934,242$61,541,335
Pitt$16,864,365$353,398,773
Polk$1,461,442$30,481,611
Randolph$9,736,539$203,962,640
Richmond$3,331,454$69,906,574
Robeson$7,883,596$165,113,540
Rockingham$6,038,346$126,569,052
Rowan$10,980,254$230,487,411
Rutherford$4,778,406$99,965,941
Sampson$3,568,323$74,615,987
Scotland$2,261,115$47,511,236
Stanly$5,298,560$111,468,181
Stokes$2,229,165$46,671,281
Surry$6,290,530$131,731,205
Swain$1,000,158$21,029,053
Transylvania$3,286,244$68,751,036
Tyrrell$281,009$5,906,646
Union$18,084,201$379,321,334
Vance$3,529,705$74,343,996
Wake$141,932,226$2,965,468,070
Warren$669,976$14,002,476
Washington$627,667$13,096,466
Watauga$5,564,225$116,384,267
Wayne$8,871,054$185,931,442
Wilkes$4,397,642$92,184,903
Wilson$7,262,111$151,045,734
Yadkin$1,702,345$35,963,716
Yancey$1,143,415$23,770,107
Foreign$51,625,966$1,085,549,403
Report Totals
SubtotalGross Collections[1][2]Taxable Sales and Purchases[1][2]Notes
Statewide Totals$1,090,201,407$22,829,950,595[3]
Combined General Rate$125,493,094N/A[4]
Motor Vehicle Lease (Short-term) and Subscription$11,509,095N/A[4]
Grand Total$1,227,203,596$22,829,950,595[3]
Notes
Note NumberNote Text
1Amounts shown are gross collections of sales and use tax (including collections of penalties and interest) processed by the Department of Revenue for the month of April 2026. Data reflect sales (including purchases for use) primarily for the month of March 2026, but may include sales for prior periods.
2Data include sales and purchases for use of aircraft, boats, and manufactured and modular homes to the extent taxable; such transactions are exempt from county sales and use taxes.
3Detail may not add to totals due to rounding.
4Sales not tabulated. Gross receipts derived from piped natural gas, electricity, telecommunications service and ancillary service, video programming service (direct-to-home satellite and other), spirituous liquor, aviation gasoline and jet fuel transactions are taxed at the combined general rate of 7%. Gross receipts derived from the short-term lease or rental of a motor vehicle are taxed at the rate of 8%; those from vehicle subscriptions are taxed at the rate of 5%.
 

State Sales and Use Tax: Gross Collections and Taxable Sales by Types of Businesses for April 2026

Business Report
Major Business GroupType of BusinessGross Collections[1][2]Taxable Sales and Purchases[1][2]Notes
3% and 4.75% TaxGroup Total$3,253,361$85,447,896[3]
3% and 4.75% Tax001 Manufactured homes - 4.75%$1,546,609$32,560,185None
3% and 4.75% Tax002 Boats - 3%$1,381,559$46,051,961None
3% and 4.75% Tax004 Modular Homes - 4.75%$325,193$6,835,750None
Apparel - 4.75%Group Total$39,605,868$830,371,705[3]
Apparel - 4.75%101 Boot and shoe stores$5,292,306$111,368,385None
Apparel - 4.75%102 Clothing stores$32,695,028$685,445,611None
Apparel - 4.75%103 Furriers (suppressed)N/AN/A[4]
Apparel - 4.75%104 Men's clothing & accessory stores$120,421$2,529,657None
Apparel - 4.75%105 Women's clothing & accessory stores$33,423$699,133None
Apparel - 4.75%106 Shoe repair shops$354,038$7,436,587None
Apparel - 4.75%107 Others$1,110,653$22,892,332None
Automotive - 4.75%Group Total$67,279,243$1,402,105,102[3]
Automotive - 4.75%201 Motor vehicle dealers$14,948,245$313,576,726None
Automotive - 4.75%202 Service stations$5,754,273$120,301,708None
Automotive - 4.75%203 Garages$12,529,099$259,220,155None
Automotive - 4.75%204 Motorcycle and bicycle dealers$1,851,611$38,791,444None
Automotive - 4.75%205 Automotive supply stores$17,561,022$367,679,649None
Automotive - 4.75%206 Others$2,709,140$56,137,411None
Automotive - 4.75%207 Oil and petroleum products dealers$3,923,056$82,530,604None
Automotive - 4.75%208 Tire dealers, recappers and repairers$7,566,057$154,765,654None
Automotive - 4.75%209 Manufactured home (mobile home) dealers$436,740$9,101,749None
Food - 4.75%Group Total$184,861,744$3,846,957,414[3]
Food - 4.75%301 Bakeries$2,959,173$61,634,709None
Food - 4.75%302 Candy and confectionery stores$608,907$12,494,519None
Food - 4.75%303 Dairies and dairy bars$1,423,686$29,040,182None
Food - 4.75%304 Grocery stores, meat markets, etc.$50,707,317$1,061,919,752None
Food - 4.75%305 Vending machine operators; drink stands$2,998,550$62,881,055None
Food - 4.75%306 Restaurants, cafeterias, grills, snack bars, etc.$117,773,439$2,447,887,006None
Food - 4.75%307 Others$1,980,910$41,082,339None
Food - 4.75%308 Taverns, nightclubs, etc.$6,409,761$130,017,851None
Furniture - 4.75%Group Total$24,487,833$509,281,244[3]
Furniture - 4.75%401 Furniture stores$9,998,862$209,728,977None
Furniture - 4.75%402 Household appliance dealers and repair services$4,335,949$90,536,402None
Furniture - 4.75%403 Musical merchandise dealers$348,432$7,255,559None
Furniture - 4.75%404 Industrial, office and store furniture and fixture dealers$2,142,239$45,026,738None
Furniture - 4.75%405 Others$1,479,713$30,783,565None
Furniture - 4.75%406 Awning and blinds dealers$305,907$6,428,143None
Furniture - 4.75%407 Antique dealers; interior decorators$2,430,885$50,800,986None
Furniture - 4.75%408 Upholstery shops; floor covering dealers$3,445,846$68,720,874None
General Merchandise - 4.75%Group Total$316,770,395$6,652,375,718[3]
General Merchandise - 4.75%501 Department stores$32,050,617$674,299,003None
General Merchandise - 4.75%502 Drugstores; drug and medical supply houses$12,880,342$269,850,666None
General Merchandise - 4.75%503 Dry goods stores; fabric and yarn shops$634,405$13,294,289None
General Merchandise - 4.75%504 Farm implement and supply stores$8,351,958$175,040,860None
General Merchandise - 4.75%505 Discount stores; general stores$47,491,689$998,443,099None
General Merchandise - 4.75%506 Hardware stores$6,809,269$142,264,465None
General Merchandise - 4.75%507 Jewelry stores; watch and clock repair shops$3,730,175$78,059,683None
General Merchandise - 4.75%508 Leather and leather goods stores$488,231$10,260,058None
General Merchandise - 4.75%509 Industrial machinery and supply dealers$10,310,538$216,667,749None
General Merchandise - 4.75%510 Secondhand goods stores; flea markets$2,465,185$51,099,740None
General Merchandise - 4.75%511 Sporting goods stores; toy shops$9,986,879$209,466,065None
General Merchandise - 4.75%512 Variety stores; 5 & 10 specialty stores$8,408,371$176,613,146None
General Merchandise - 4.75%513 Others$158,166,307$3,322,802,594None
General Merchandise - 4.75%514 Paint, wallpaper, and glass stores$3,447,225$72,387,750None
General Merchandise - 4.75%515 Pawn shops; army surplus stores, etc.$1,512,073$31,640,350None
General Merchandise - 4.75%516 Road building equipment and supply dealers$7,264,594$152,697,783None
General Merchandise - 4.75%517 Gift and novelty shops; coin dealers$2,772,538$57,488,417None
Lumber & Building Material - 4.75%Group Total$126,635,001$2,660,903,873[3]
Lumber & Building Material - 4.75%601 Sheet metal shops; steel fabricators$4,710,409$99,464,527None
Lumber & Building Material - 4.75%602 Building hardware and machine stores$1,143,932$24,000,705None
Lumber & Building Material - 4.75%603 Building material dealers$89,627,050$1,885,414,081None
Lumber & Building Material - 4.75%604 Cabinet shops$1,928,885$40,144,051None
Lumber & Building Material - 4.75%605 Electrical, plumbing and heating supply dealers$22,044,442$461,916,573None
Lumber & Building Material - 4.75%606 Monument and tombstone dealers$121,881$2,562,855None
Lumber & Building Material - 4.75%607 Others$3,895,490$81,466,873None
Lumber & Building Material - 4.75%608 Storm window and door dealers$3,162,911$65,934,208None
Unclassified - 4.75%Group Total$327,307,963$6,842,507,644[3]
Unclassified - 4.75%701 Beauty and barber shops and supply dealers$3,065,947$63,561,213None
Unclassified - 4.75%702 Bookstores, school supply stores$3,121,995$65,649,122None
Unclassified - 4.75%703 Newsstands, smoke shops and cigar stores$3,093,570$64,228,214None
Unclassified - 4.75%704 Coal, wood, fuel oil, and bottled gas dealers$3,861,955$81,234,875None
Unclassified - 4.75%705 Feed stores, millers, hatcheries$673,380$14,131,775None
Unclassified - 4.75%706 Florists and nurseries$3,411,015$69,880,978None
Unclassified - 4.75%707 Airplane dealers and aviation services$407,602$8,535,858None
Unclassified - 4.75%708 Hotels, motels, cottage rentals, etc.$30,463,205$636,117,466None
Unclassified - 4.75%709 Office machine and supply dealers$17,267,690$362,249,379None
Unclassified - 4.75%710 Funeral homes$966,542$19,644,733None
Unclassified - 4.75%711 Others$220,222,878$4,608,276,148[5]
Unclassified - 4.75%712 Photographers, artists, photofinishers$8,372,953$174,195,415None
Unclassified - 4.75%713 Printers, publishers, blueprinters, engravers, etc.$4,965,830$101,740,831None
Unclassified - 4.75%714 Laundries, dry cleaners, etc.$1,533,948$32,059,735None
Unclassified - 4.75%715 Hospitals, physicians, veterinarians, etc.$8,299,268$173,971,579None
Unclassified - 4.75%716 Boat and marine supply dealers$1,449,406$30,145,218None
Unclassified - 4.75%717 Pet, hobby and craft shops$8,292,667$173,232,144None
Unclassified - 4.75%718 Chemical, janitorial supplies and paper products dealers$5,071,291$106,545,095None
Unclassified - 4.75%719 Machine shops; locksmiths, etc.$2,766,824$57,107,866None
Report Totals
Total TypeMajor Business GroupGross Collections[1][2]Taxable Sales and Purchases[1][2]Notes
SubtotalRetail Group Totals$1,090,201,407$22,829,950,595[3]
SubtotalCombined General Rate - 7%$125,493,094N/A[6]
SubtotalMotor Vehicle Lease (Short-term) and Subscription - 8%/5%$11,509,095N/A[6]
Grand TotalN/A$1,227,203,596$22,829,950,595[3]
Notes
Note NumberNote Text
1Amounts shown are gross collections of sales and use tax (including collections of penalties and interest) processed by the Department of Revenue for the month of April 2026. Data reflect sales (including purchases for use) primarily for the month of March 2026, but may include sales for prior periods.
2Beginning October 1, 2015, the sales price of each aircraft sold at retail or purchased for use is subject to the state general rate of 4.75% (previously 3% state rate) with a maximum tax per article of $2,500 (previously $1,500), and remains exempt from county sales and use taxes. Gross collections and associated taxable sales or purchases made after this date are now reported along with all other transactions subject to the state general rate and are no longer included in the 3% and 4.75% Tax Group.
3Detail may not add to totals due to rounding.
4Amounts suppressed to protect taxpayer confidentiality.
5Includes amounts suppressed to protect taxpayer confidentiality.
6Sales not tabulated. Gross receipts derived from piped natural gas, electricity, telecommunications service and ancillary service, video programming service (direct-to-home satellite and other), spirituous liquor, aviation gasoline and jet fuel transactions are taxed at the combined general rate of 7%. Gross receipts derived from the short-term lease or rental of a motor vehicle are taxed at the rate of 8%; those from vehicle subscriptions are taxed at the rate of 5%.
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