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GET THE LATEST INFORMATION

Due to the COVID-19 pandemic, service centers are open for state tax assistance by appointment only. Request an appointment
NCDOR »
Taxes & Forms »
Sales and Use Tax »
Sales and Use Tax Rates & Other Information

Sales and Use Tax Rates & Other Information

Total General State, Local, and Transit Rates

  • Tax Rates Effective 10/1/2020
    • Historical Total General State, Local, and Transit Rate
    • Tax Rates & Tax Charts

    County Rates

    • County Rates with Effective Dates as of October 1, 2020
      • County and Transit Sales and Use Tax Rates for Cities and Towns PDF Sorted By 5-Digit Zip
      • County and Transit Sales and Use Tax Rates for Cities and Towns PDF Sorted By Alphabetical City
      • County and Transit Sales and Use Tax Rates for Cities and Towns Excel Sorted By 5-Digit Zip
    • Historical County Rates

    Items Subject to a Rate Other than the Total General State, Local, and Transit Rates

    Items Subject Only to the General 4.75% State Rate (Local and Transit Rates do not Apply)

    • Manufactured and Modular Homes
    • Aircraft and Qualified Jet Engines

    Items Subject to the 7% Combined General Rate

    • Telecommunications Service and Ancillary Service
    • Video Programming Service
    • Spirituous Liquor
    • Electricity
    • Piped Natural Gas
    • Aviation Gasoline And Jet Fuel

    Items Subject to a Miscellaneous Rate

    • Boats
    • Food, Non-Qualifying Food, and Prepaid Meal Plans

    Sales and Use Taxes Imposed in Addition to the Rates Listed Above

    • Scrap Tire Disposal Tax
    • White Goods Disposal Tax
    • Dry-Cleaning Solvent Tax

    Other Information

    • General Guidance for a Local Sales & Use Tax Rate Increase

    Sales and Use Tax

    • Who Should Register for Sales and Use Tax?
    • Overview of Sales and Use Taxes
    • General Sales and Use Tax
    • Admission Charges
    • Aircraft and Qualified Jet Engines
    • Aviation Gasoline and Jet Fuel
    • Boats
    • Certain Digital Property
    • Dry Cleaners, Laundries, Apparel and Linen Rental Businesses, and Other Similar Businesses
    • Electricity
    • Food, Non-Qualifying Food, and Prepaid Meal Plans
    • Lease or Rental of Tangible Personal Property
    • Manufactured and Modular Homes
    • Piped Natural Gas
    • Prepaid Telephone Calling Service
    • Real Property Contracts
    • Rentals of Accommodations
    • Repair, Maintenance, and Installation Services; and Other Repair Information
    • Satellite Digital Audio Radio Service
    • Service Contracts
    • Specialty Markets or Other Events
    • Spirituous Liquor
    • Telecommunications Service and Ancillary Service
    • Use Tax
    • Video Programming Service
    • Sales and Use Tax Filing Requirements & Payment Options
    • Sale and Purchase Exemptions
    • Sales and Use Tax Rates & Other Information
      • Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns (Excel Sorted by 5-Digit Zip)
      • Historical County Sales and Use Tax Rates
      • Historical Total General State, Local, and Transit Sales and Use Tax Rates
    • Sales and Use Tax Forms and Certificates
    • Frequently Asked Questions
    • How to Amend Your Return
    • Accepted Wastewater Dispersal System
    • Important Notice – Disaster Assistance Payments
    • Sales and Use Tax Technical References
    • Accompanying Schedules/Attachments
    • Streamlined Sales Tax Information
    • Sales and Use Tax Registration
    • Amended Returns and Refund Claims
    • Sales and Use Tax Revenue Law
    • Written Determinations Sales and Use Tax
    • How to File Sales and Use Tax Resources
    • Remote Sales
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    Contact Information

    North Carolina Department of Revenue
    PO Box 25000
    Raleigh, NC 27640-0640
    General information: 1-877-252-3052
    Individual income tax refund inquiries:
    1-877-252-4052

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