Monthly State Sales and Use Tax Statistics - December 2025
Monthly Report of State Sales and Use Tax Gross Collections and Taxable Sales for December 2025
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 December 2025
| County | Gross Collections[1][2] | Taxable Sales and Purchases[1][2] |
|---|---|---|
| Alamance | $15,571,711 | $327,015,813 |
| Alexander | $1,615,284 | $33,881,218 |
| Alleghany | $667,865 | $14,032,756 |
| Anson | $969,695 | $20,075,635 |
| Ashe | $2,070,738 | $43,426,627 |
| Avery | $2,067,014 | $43,383,900 |
| Beaufort | $3,227,592 | $71,511,685 |
| Bertie | $607,671 | $12,754,841 |
| Bladen | $1,298,251 | $27,303,417 |
| Brunswick | $13,681,852 | $287,687,303 |
| Buncombe | $32,552,724 | $683,166,819 |
| Burke | $4,899,452 | $102,561,002 |
| Cabarrus | $22,970,001 | $482,547,513 |
| Caldwell | $4,823,533 | $101,525,167 |
| Camden | $532,195 | $11,192,541 |
| Carteret | $6,844,176 | $143,845,862 |
| Caswell | $635,511 | $13,367,064 |
| Catawba | $15,780,799 | $331,215,395 |
| Chatham | $5,826,007 | $122,353,718 |
| Cherokee | $2,465,358 | $51,729,696 |
| Chowan | $858,977 | $18,063,461 |
| Clay | $757,572 | $15,859,566 |
| Cleveland | $7,197,928 | $150,901,525 |
| Columbus | $2,460,119 | $51,662,122 |
| Craven | $7,182,553 | $150,367,034 |
| Cumberland | $24,912,340 | $522,574,054 |
| Currituck | $2,153,182 | $45,132,865 |
| Dare | $5,821,889 | $121,885,389 |
| Davidson | $9,681,783 | $203,540,118 |
| Davie | $2,589,426 | $54,348,685 |
| Duplin | $2,652,876 | $55,645,479 |
| Durham | $41,029,206 | $861,312,553 |
| Edgecombe | $2,339,435 | $49,074,284 |
| Forsyth | $34,128,517 | $716,344,154 |
| Franklin | $3,907,996 | $81,978,393 |
| Gaston | $16,642,002 | $349,094,132 |
| Gates | $275,564 | $5,807,614 |
| Graham | $457,549 | $9,579,792 |
| Granville | $2,629,180 | $55,267,897 |
| Greene | $605,795 | $12,721,039 |
| Guilford | $46,837,866 | $981,092,013 |
| Halifax | $2,913,406 | $60,741,400 |
| Harnett | $8,307,371 | $171,076,801 |
| Haywood | $5,225,918 | $109,465,191 |
| Henderson | $9,304,814 | $194,755,355 |
| Hertford | $1,130,162 | $23,761,108 |
| Hoke | $1,951,020 | $40,945,258 |
| Hyde | $317,446 | $6,586,940 |
| Iredell | $17,159,046 | $360,464,257 |
| Jackson | $3,859,037 | $80,956,331 |
| Johnston | $15,089,378 | $317,212,445 |
| Jones | $366,594 | $7,704,371 |
| Lee | $5,715,785 | $120,139,155 |
| Lenoir | $3,280,184 | $68,790,793 |
| Lincoln | $7,438,234 | $155,921,512 |
| Macon | $4,089,242 | $85,965,769 |
| Madison | $1,190,793 | $24,999,587 |
| Martin | $1,174,915 | $24,679,897 |
| McDowell | $2,602,674 | $54,565,450 |
| Mecklenburg | $142,047,565 | $2,981,617,671 |
| Mitchell | $943,711 | $19,700,381 |
| Montgomery | $1,337,870 | $28,047,673 |
| Moore | $10,901,854 | $228,715,267 |
| Nash | $6,590,135 | $138,183,454 |
| New Hanover | $29,985,990 | $627,551,742 |
| Northampton | $605,634 | $12,719,923 |
| Onslow | $14,239,955 | $298,845,724 |
| Orange | $12,444,358 | $261,105,098 |
| Pamlico | $757,072 | $15,444,402 |
| Pasquotank | $3,409,788 | $71,076,356 |
| Pender | $4,197,748 | $88,209,881 |
| Perquimans | $519,879 | $10,930,476 |
| Person | $2,124,147 | $44,699,302 |
| Pitt | $15,736,401 | $330,741,183 |
| Polk | $1,127,010 | $23,642,634 |
| Randolph | $8,610,695 | $180,652,917 |
| Richmond | $2,522,265 | $53,051,844 |
| Robeson | $6,935,007 | $144,275,119 |
| Rockingham | $4,907,857 | $102,881,838 |
| Rowan | $9,326,729 | $195,628,245 |
| Rutherford | $4,140,305 | $87,011,886 |
| Sampson | $3,273,266 | $68,686,613 |
| Scotland | $1,842,872 | $38,769,989 |
| Stanly | $4,717,414 | $98,996,940 |
| Stokes | $1,993,274 | $41,859,109 |
| Surry | $6,048,014 | $127,057,825 |
| Swain | $1,067,493 | $22,456,443 |
| Transylvania | $2,503,386 | $52,355,498 |
| Tyrrell | $219,474 | $4,615,418 |
| Union | $16,148,462 | $339,234,532 |
| Vance | $2,700,662 | $56,703,218 |
| Wake | $127,983,787 | $2,685,967,770 |
| Warren | $560,268 | $11,781,333 |
| Washington | $561,272 | $11,686,456 |
| Watauga | $6,973,599 | $145,952,895 |
| Wayne | $7,671,660 | $160,443,540 |
| Wilkes | $3,962,482 | $83,237,309 |
| Wilson | $6,054,650 | $126,996,821 |
| Yadkin | $1,528,253 | $32,101,688 |
| Yancey | $1,104,862 | $23,041,083 |
| Foreign | $48,698,791 | $1,024,494,149 |
| Subtotal | Gross Collections[1][2] | Taxable Sales and Purchases[1][2] | Notes |
|---|---|---|---|
| Statewide Totals | $974,371,118 | $20,446,733,401 | [3] |
| Combined General Rate | $108,070,779 | N/A | [4] |
| Motor Vehicle Lease (Short-term) and Subscription | $6,843,878 | N/A | [4] |
| Grand Total | $1,089,285,775 | $20,446,733,401 | [3] |
| Note Number | Note Text |
|---|---|
| 1 | Amounts 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 December 2025. Data reflect sales (including purchases for use) primarily for the month of November 2025, but may include sales for prior periods. |
| 2 | Data 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. |
| 3 | Detail may not add to totals due to rounding. |
| 4 | Sales 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 December 2025
| Major Business Group | Type of Business | Gross Collections[1][2] | Taxable Sales and Purchases[1][2] | Notes |
|---|---|---|---|---|
| 3% and 4.75% Tax | Group Total | $2,587,752 | $64,500,478 | [3] |
| 3% and 4.75% Tax | 001 Manufactured homes - 4.75% | $1,500,144 | $31,581,974 | None |
| 3% and 4.75% Tax | 002 Boats - 3% | $816,035 | $27,201,168 | None |
| 3% and 4.75% Tax | 004 Modular Homes - 4.75% | $271,573 | $5,717,336 | None |
| Apparel - 4.75% | Group Total | $42,264,204 | $887,487,210 | [3] |
| Apparel - 4.75% | 101 Boot and shoe stores | $5,624,993 | $118,388,754 | None |
| Apparel - 4.75% | 102 Clothing stores | $35,026,973 | $735,299,707 | None |
| Apparel - 4.75% | 103 Furriers (suppressed) | N/A | N/A | [4] |
| Apparel - 4.75% | 104 Men's clothing & accessory stores | $147,951 | $3,114,761 | None |
| Apparel - 4.75% | 105 Women's clothing & accessory stores | $45,167 | $937,886 | None |
| Apparel - 4.75% | 106 Shoe repair shops | $418,305 | $8,805,049 | None |
| Apparel - 4.75% | 107 Others | $1,000,816 | $20,941,053 | None |
| Automotive - 4.75% | Group Total | $53,115,763 | $1,110,576,111 | [3] |
| Automotive - 4.75% | 201 Motor vehicle dealers | $12,127,784 | $254,936,213 | None |
| Automotive - 4.75% | 202 Service stations | $4,978,386 | $104,465,584 | None |
| Automotive - 4.75% | 203 Garages | $10,356,863 | $214,160,970 | None |
| Automotive - 4.75% | 204 Motorcycle and bicycle dealers | $1,498,991 | $31,534,769 | None |
| Automotive - 4.75% | 205 Automotive supply stores | $12,285,948 | $257,556,848 | None |
| Automotive - 4.75% | 206 Others | $2,283,287 | $47,161,973 | None |
| Automotive - 4.75% | 207 Oil and petroleum products dealers | $3,280,802 | $68,784,960 | None |
| Automotive - 4.75% | 208 Tire dealers, recappers and repairers | $5,848,757 | $122,476,324 | None |
| Automotive - 4.75% | 209 Manufactured home (mobile home) dealers | $454,947 | $9,498,470 | None |
| Food - 4.75% | Group Total | $167,539,782 | $3,507,640,034 | [3] |
| Food - 4.75% | 301 Bakeries | $2,644,727 | $54,943,055 | None |
| Food - 4.75% | 302 Candy and confectionery stores | $540,960 | $11,186,636 | None |
| Food - 4.75% | 303 Dairies and dairy bars | $928,835 | $19,025,577 | None |
| Food - 4.75% | 304 Grocery stores, meat markets, etc. | $47,349,619 | $991,801,114 | None |
| Food - 4.75% | 305 Vending machine operators; drink stands | $2,727,521 | $57,387,853 | None |
| Food - 4.75% | 306 Restaurants, cafeterias, grills, snack bars, etc. | $106,400,407 | $2,228,713,621 | None |
| Food - 4.75% | 307 Others | $1,577,091 | $32,886,433 | None |
| Food - 4.75% | 308 Taverns, nightclubs, etc. | $5,370,622 | $111,695,746 | None |
| Furniture - 4.75% | Group Total | $22,938,262 | $480,610,223 | [3] |
| Furniture - 4.75% | 401 Furniture stores | $9,524,844 | $200,148,517 | None |
| Furniture - 4.75% | 402 Household appliance dealers and repair services | $3,963,172 | $83,305,383 | None |
| Furniture - 4.75% | 403 Musical merchandise dealers | $300,004 | $6,312,469 | None |
| Furniture - 4.75% | 404 Industrial, office and store furniture and fixture dealers | $1,733,622 | $36,471,616 | None |
| Furniture - 4.75% | 405 Others | $1,498,637 | $31,305,889 | None |
| Furniture - 4.75% | 406 Awning and blinds dealers | $235,309 | $4,950,382 | None |
| Furniture - 4.75% | 407 Antique dealers; interior decorators | $2,523,312 | $52,145,629 | None |
| Furniture - 4.75% | 408 Upholstery shops; floor covering dealers | $3,159,362 | $65,970,338 | None |
| General Merchandise - 4.75% | Group Total | $302,667,368 | $6,358,699,343 | [3] |
| General Merchandise - 4.75% | 501 Department stores | $34,074,430 | $717,020,401 | None |
| General Merchandise - 4.75% | 502 Drugstores; drug and medical supply houses | $10,951,752 | $230,161,078 | None |
| General Merchandise - 4.75% | 503 Dry goods stores; fabric and yarn shops | $551,748 | $11,517,544 | None |
| General Merchandise - 4.75% | 504 Farm implement and supply stores | $5,934,833 | $124,546,320 | None |
| General Merchandise - 4.75% | 505 Discount stores; general stores | $47,107,593 | $990,706,899 | None |
| General Merchandise - 4.75% | 506 Hardware stores | $5,661,859 | $118,847,535 | None |
| General Merchandise - 4.75% | 507 Jewelry stores; watch and clock repair shops | $4,249,477 | $89,235,061 | None |
| General Merchandise - 4.75% | 508 Leather and leather goods stores | $555,712 | $11,697,091 | None |
| General Merchandise - 4.75% | 509 Industrial machinery and supply dealers | $10,278,084 | $215,401,401 | None |
| General Merchandise - 4.75% | 510 Secondhand goods stores; flea markets | $2,456,314 | $51,273,171 | None |
| General Merchandise - 4.75% | 511 Sporting goods stores; toy shops | $7,776,379 | $163,315,259 | None |
| General Merchandise - 4.75% | 512 Variety stores; 5 & 10 specialty stores | $7,205,996 | $151,513,653 | None |
| General Merchandise - 4.75% | 513 Others | $152,947,807 | $3,212,588,542 | None |
| General Merchandise - 4.75% | 514 Paint, wallpaper, and glass stores | $2,730,662 | $57,041,066 | None |
| General Merchandise - 4.75% | 515 Pawn shops; army surplus stores, etc. | $1,342,809 | $28,202,588 | None |
| General Merchandise - 4.75% | 516 Road building equipment and supply dealers | $5,637,348 | $118,643,564 | None |
| General Merchandise - 4.75% | 517 Gift and novelty shops; coin dealers | $3,204,566 | $66,988,170 | None |
| Lumber & Building Material - 4.75% | Group Total | $96,259,971 | $2,017,366,862 | [3] |
| Lumber & Building Material - 4.75% | 601 Sheet metal shops; steel fabricators | $3,508,639 | $73,659,452 | None |
| Lumber & Building Material - 4.75% | 602 Building hardware and machine stores | $975,173 | $20,595,588 | None |
| Lumber & Building Material - 4.75% | 603 Building material dealers | $67,128,699 | $1,406,767,883 | None |
| Lumber & Building Material - 4.75% | 604 Cabinet shops | $1,512,725 | $31,471,304 | None |
| Lumber & Building Material - 4.75% | 605 Electrical, plumbing and heating supply dealers | $17,186,955 | $360,702,263 | None |
| Lumber & Building Material - 4.75% | 606 Monument and tombstone dealers | $85,492 | $1,777,355 | None |
| Lumber & Building Material - 4.75% | 607 Others | $3,364,209 | $70,283,160 | None |
| Lumber & Building Material - 4.75% | 608 Storm window and door dealers | $2,498,080 | $52,109,857 | None |
| Unclassified - 4.75% | Group Total | $286,998,014 | $6,019,853,140 | [3] |
| Unclassified - 4.75% | 701 Beauty and barber shops and supply dealers | $3,160,263 | $66,296,837 | None |
| Unclassified - 4.75% | 702 Bookstores, school supply stores | $5,285,147 | $109,168,568 | None |
| Unclassified - 4.75% | 703 Newsstands, smoke shops and cigar stores | $2,695,873 | $56,442,963 | None |
| Unclassified - 4.75% | 704 Coal, wood, fuel oil, and bottled gas dealers | $3,438,930 | $72,381,938 | None |
| Unclassified - 4.75% | 705 Feed stores, millers, hatcheries | $474,043 | $9,977,493 | None |
| Unclassified - 4.75% | 706 Florists and nurseries | $2,642,568 | $54,741,927 | None |
| Unclassified - 4.75% | 707 Airplane dealers and aviation services | $255,199 | $5,370,777 | None |
| Unclassified - 4.75% | 708 Hotels, motels, cottage rentals, etc. | $26,375,507 | $554,376,993 | None |
| Unclassified - 4.75% | 709 Office machine and supply dealers | $15,894,534 | $334,258,550 | None |
| Unclassified - 4.75% | 710 Funeral homes | $829,244 | $17,215,380 | None |
| Unclassified - 4.75% | 711 Others | $188,196,350 | $3,947,891,969 | [5] |
| Unclassified - 4.75% | 712 Photographers, artists, photofinishers | $9,147,099 | $192,060,442 | None |
| Unclassified - 4.75% | 713 Printers, publishers, blueprinters, engravers, etc. | $4,264,274 | $89,561,272 | None |
| Unclassified - 4.75% | 714 Laundries, dry cleaners, etc. | $1,278,034 | $26,836,828 | None |
| Unclassified - 4.75% | 715 Hospitals, physicians, veterinarians, etc. | $6,696,472 | $140,687,830 | None |
| Unclassified - 4.75% | 716 Boat and marine supply dealers | $1,260,930 | $26,240,107 | None |
| Unclassified - 4.75% | 717 Pet, hobby and craft shops | $9,363,919 | $196,494,055 | None |
| Unclassified - 4.75% | 718 Chemical, janitorial supplies and paper products dealers | $4,121,455 | $86,109,698 | None |
| Unclassified - 4.75% | 719 Machine shops; locksmiths, etc. | $1,618,174 | $33,739,514 | None |
| Total Type | Major Business Group | Gross Collections[1][2] | Taxable Sales and Purchases[1][2] | Notes |
|---|---|---|---|---|
| Subtotal | Retail Group Totals | $974,371,118 | $20,446,733,401 | [3] |
| Subtotal | Combined General Rate - 7% | $108,070,779 | N/A | [6] |
| Subtotal | Motor Vehicle Lease (Short-term) and Subscription - 8%/5% | $6,843,878 | N/A | [6] |
| Grand Total | N/A | $1,089,285,775 | $20,446,733,401 | [3] |
| Note Number | Note Text |
|---|---|
| 1 | Amounts 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 December 2025. Data reflect sales (including purchases for use) primarily for the month of November 2025, but may include sales for prior periods. |
| 2 | Beginning 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. |
| 3 | Detail may not add to totals due to rounding. |
| 4 | Amounts suppressed to protect taxpayer confidentiality. |
| 5 | Includes amounts suppressed to protect taxpayer confidentiality. |
| 6 | Sales 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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