Monthly Report of State Sales and Use Tax Gross Collections and Taxable Sales for October 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 October 2025

County Report
County	Gross Collections^[1]^[2]	Taxable Sales and Purchases^[1]^[2]
Alamance	$16,249,816	$338,606,222
Alexander	$1,720,161	$36,060,801
Alleghany	$721,813	$15,183,782
Anson	$985,559	$20,711,459
Ashe	$2,123,126	$44,590,099
Avery	$2,415,376	$50,738,609
Beaufort	$3,062,877	$64,361,217
Bertie	$618,823	$12,969,744
Bladen	$1,425,556	$29,669,461
Brunswick	$14,971,313	$314,807,263
Buncombe	$33,657,301	$704,503,690
Burke	$5,027,545	$105,890,079
Cabarrus	$23,490,637	$492,740,050
Caldwell	$4,608,363	$96,747,295
Camden	$574,770	$12,087,899
Carteret	$7,968,312	$167,600,836
Caswell	$674,543	$14,174,912
Catawba	$16,144,719	$339,794,149
Chatham	$5,936,377	$124,788,285
Cherokee	$3,497,561	$73,532,433
Chowan	$874,493	$18,325,001
Clay	$843,388	$17,728,881
Cleveland	$7,333,518	$154,021,375
Columbus	$2,521,026	$52,748,291
Craven	$7,706,117	$161,560,190
Cumberland	$25,034,288	$523,269,346
Currituck	$3,587,296	$75,303,839
Dare	$10,252,799	$214,987,110
Davidson	$10,034,503	$210,471,385
Davie	$2,671,322	$56,009,733
Duplin	$2,794,563	$58,644,141
Durham	$45,012,577	$941,877,960
Edgecombe	$2,448,196	$51,428,918
Forsyth	$36,672,964	$767,206,531
Franklin	$3,880,779	$81,471,148
Gaston	$17,172,777	$359,951,644
Gates	$272,132	$5,710,090
Graham	$550,457	$11,751,067
Granville	$2,779,049	$58,162,412
Greene	$619,309	$13,008,950
Guilford	$46,143,850	$969,875,550
Halifax	$3,324,198	$68,879,727
Harnett	$7,674,561	$161,036,890
Haywood	$5,587,300	$117,130,878
Henderson	$9,964,149	$208,624,994
Hertford	$1,217,992	$25,569,721
Hoke	$1,975,086	$41,443,728
Hyde	$553,152	$11,626,704
Iredell	$17,725,224	$372,422,667
Jackson	$4,591,330	$96,052,087
Johnston	$14,794,226	$312,882,682
Jones	$387,408	$8,104,031
Lee	$6,428,576	$136,079,673
Lenoir	$3,866,660	$79,100,690
Lincoln	$7,572,947	$159,104,322
Macon	$4,261,931	$89,640,002
Madison	$1,253,435	$26,309,612
Martin	$1,150,312	$24,116,245
McDowell	$2,698,944	$56,545,497
Mecklenburg	$150,215,380	$3,151,268,910
Mitchell	$939,260	$19,693,222
Montgomery	$1,298,056	$27,271,346
Moore	$11,574,128	$243,268,651
Nash	$6,915,859	$145,522,230
New Hanover	$31,046,026	$652,012,620
Northampton	$784,382	$16,287,491
Onslow	$14,411,928	$302,505,408
Orange	$12,622,534	$264,858,897
Pamlico	$696,663	$14,668,288
Pasquotank	$3,724,711	$77,787,637
Pender	$4,597,503	$96,639,502
Perquimans	$569,053	$12,139,683
Person	$2,779,398	$58,497,146
Pitt	$15,596,093	$327,499,750
Polk	$1,403,010	$29,440,615
Randolph	$9,308,547	$195,552,667
Richmond	$2,473,879	$51,982,615
Robeson	$6,937,296	$145,358,329
Rockingham	$4,861,908	$101,703,829
Rowan	$10,310,928	$215,986,845
Rutherford	$4,211,719	$88,210,558
Sampson	$3,187,794	$66,887,691
Scotland	$2,021,990	$42,511,203
Stanly	$4,764,920	$100,179,563
Stokes	$1,955,576	$41,127,230
Surry	$6,056,355	$127,162,017
Swain	$1,140,667	$23,613,797
Transylvania	$2,754,990	$57,865,663
Tyrrell	$237,488	$4,979,452
Union	$16,579,462	$348,046,331
Vance	$2,894,853	$61,061,094
Wake	$131,365,944	$2,755,288,463
Warren	$649,070	$13,661,304
Washington	$593,641	$12,384,079
Watauga	$6,411,684	$134,677,780
Wayne	$7,527,075	$157,542,393
Wilkes	$4,243,422	$89,225,143
Wilson	$6,254,853	$131,360,533
Yadkin	$1,549,018	$32,488,238
Yancey	$1,091,154	$22,627,604
Foreign	$48,073,102	$1,011,529,702

Report Totals
Subtotal	Gross Collections^[1]^[2]	Taxable Sales and Purchases^[1]^[2]	Notes
Statewide Totals	$1,016,738,694	$21,330,117,515	[3]
Combined General Rate	$116,597,705	N/A	[4]
Motor Vehicle Lease (Short-term) and Subscription	$8,814,539	N/A	[4]
Grand Total	$1,142,150,938	$21,330,117,515	[3]

Notes
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 October 2025. Data reflect sales (including purchases for use) primarily for the month of September 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 October 2025

Business Report
Major Business Group	Type of Business	Gross Collections^[1]^[2]	Taxable Sales and Purchases^[1]^[2]	Notes
3% and 4.75% Tax	Group Total	$2,738,546	$68,284,398	[3]
3% and 4.75% Tax	001 Manufactured homes - 4.75%	$1,558,236	$32,804,974	None
3% and 4.75% Tax	002 Boats - 3%	$865,654	$28,855,136	None
3% and 4.75% Tax	004 Modular Homes - 4.75%	$314,656	$6,624,289	None
Apparel - 4.75%	Group Total	$35,123,767	$738,450,159	[3]
Apparel - 4.75%	101 Boot and shoe stores	$4,360,970	$91,744,809	None
Apparel - 4.75%	102 Clothing stores	$29,203,948	$614,254,670	None
Apparel - 4.75%	103 Furriers (suppressed)	N/A	N/A	[4]
Apparel - 4.75%	104 Men's clothing & accessory stores	$117,532	$2,467,305	None
Apparel - 4.75%	105 Women's clothing & accessory stores	$46,484	$960,305	None
Apparel - 4.75%	106 Shoe repair shops	$317,479	$6,683,588	None
Apparel - 4.75%	107 Others	$1,077,354	$22,339,482	None
Automotive - 4.75%	Group Total	$59,006,698	$1,235,793,821	[3]
Automotive - 4.75%	201 Motor vehicle dealers	$13,190,231	$277,364,711	None
Automotive - 4.75%	202 Service stations	$5,661,300	$118,868,562	None
Automotive - 4.75%	203 Garages	$11,371,541	$236,193,563	None
Automotive - 4.75%	204 Motorcycle and bicycle dealers	$1,630,694	$34,209,971	None
Automotive - 4.75%	205 Automotive supply stores	$13,758,461	$288,210,383	None
Automotive - 4.75%	206 Others	$2,353,884	$49,178,643	None
Automotive - 4.75%	207 Oil and petroleum products dealers	$3,566,725	$75,061,819	None
Automotive - 4.75%	208 Tire dealers, recappers and repairers	$7,010,083	$146,950,969	None
Automotive - 4.75%	209 Manufactured home (mobile home) dealers	$463,779	$9,755,201	None
Food - 4.75%	Group Total	$169,407,442	$3,550,876,329	[3]
Food - 4.75%	301 Bakeries	$2,481,993	$51,885,454	None
Food - 4.75%	302 Candy and confectionery stores	$633,037	$12,989,223	None
Food - 4.75%	303 Dairies and dairy bars	$1,284,343	$26,942,785	None
Food - 4.75%	304 Grocery stores, meat markets, etc.	$47,846,497	$1,005,087,697	None
Food - 4.75%	305 Vending machine operators; drink stands	$3,149,833	$66,169,452	None
Food - 4.75%	306 Restaurants, cafeterias, grills, snack bars, etc.	$106,956,477	$2,240,683,325	None
Food - 4.75%	307 Others	$1,824,106	$38,063,446	None
Food - 4.75%	308 Taverns, nightclubs, etc.	$5,231,154	$109,054,947	None
Furniture - 4.75%	Group Total	$25,015,525	$525,206,480	[3]
Furniture - 4.75%	401 Furniture stores	$9,955,039	$209,033,387	None
Furniture - 4.75%	402 Household appliance dealers and repair services	$4,332,809	$91,165,453	None
Furniture - 4.75%	403 Musical merchandise dealers	$316,935	$6,657,759	None
Furniture - 4.75%	404 Industrial, office and store furniture and fixture dealers	$2,197,172	$46,193,064	None
Furniture - 4.75%	405 Others	$1,499,207	$31,440,562	None
Furniture - 4.75%	406 Awning and blinds dealers	$260,381	$5,456,396	None
Furniture - 4.75%	407 Antique dealers; interior decorators	$2,836,348	$59,330,565	None
Furniture - 4.75%	408 Upholstery shops; floor covering dealers	$3,617,635	$75,929,295	None
General Merchandise - 4.75%	Group Total	$293,023,330	$6,131,389,424	[3]
General Merchandise - 4.75%	501 Department stores	$28,589,668	$601,436,946	None
General Merchandise - 4.75%	502 Drugstores; drug and medical supply houses	$11,883,138	$249,907,451	None
General Merchandise - 4.75%	503 Dry goods stores; fabric and yarn shops	$553,817	$11,650,625	None
General Merchandise - 4.75%	504 Farm implement and supply stores	$6,850,381	$143,981,143	None
General Merchandise - 4.75%	505 Discount stores; general stores	$43,535,421	$916,199,686	None
General Merchandise - 4.75%	506 Hardware stores	$5,694,752	$119,703,446	None
General Merchandise - 4.75%	507 Jewelry stores; watch and clock repair shops	$3,561,677	$74,582,505	None
General Merchandise - 4.75%	508 Leather and leather goods stores	$419,011	$8,815,687	None
General Merchandise - 4.75%	509 Industrial machinery and supply dealers	$10,845,313	$227,906,308	None
General Merchandise - 4.75%	510 Secondhand goods stores; flea markets	$2,147,015	$45,078,841	None
General Merchandise - 4.75%	511 Sporting goods stores; toy shops	$8,012,323	$168,157,305	None
General Merchandise - 4.75%	512 Variety stores; 5 & 10 specialty stores	$7,111,787	$149,300,076	None
General Merchandise - 4.75%	513 Others	$149,454,440	$3,113,172,684	None
General Merchandise - 4.75%	514 Paint, wallpaper, and glass stores	$3,422,006	$71,894,730	None
General Merchandise - 4.75%	515 Pawn shops; army surplus stores, etc.	$1,216,752	$25,589,683	None
General Merchandise - 4.75%	516 Road building equipment and supply dealers	$7,067,161	$148,717,359	None
General Merchandise - 4.75%	517 Gift and novelty shops; coin dealers	$2,658,667	$55,294,950	None
Lumber & Building Material - 4.75%	Group Total	$116,857,454	$2,455,496,822	[3]
Lumber & Building Material - 4.75%	601 Sheet metal shops; steel fabricators	$4,501,434	$94,586,062	None
Lumber & Building Material - 4.75%	602 Building hardware and machine stores	$1,283,411	$26,825,906	None
Lumber & Building Material - 4.75%	603 Building material dealers	$80,650,412	$1,696,690,483	None
Lumber & Building Material - 4.75%	604 Cabinet shops	$1,780,068	$37,358,310	None
Lumber & Building Material - 4.75%	605 Electrical, plumbing and heating supply dealers	$21,154,821	$444,095,957	None
Lumber & Building Material - 4.75%	606 Monument and tombstone dealers	$108,156	$2,236,816	None
Lumber & Building Material - 4.75%	607 Others	$4,216,394	$87,133,517	None
Lumber & Building Material - 4.75%	608 Storm window and door dealers	$3,162,758	$66,569,771	None
Unclassified - 4.75%	Group Total	$315,565,932	$6,624,620,081	[3]
Unclassified - 4.75%	701 Beauty and barber shops and supply dealers	$2,704,457	$56,084,327	None
Unclassified - 4.75%	702 Bookstores, school supply stores	$3,995,427	$84,006,598	None
Unclassified - 4.75%	703 Newsstands, smoke shops and cigar stores	$2,830,881	$59,166,475	None
Unclassified - 4.75%	704 Coal, wood, fuel oil, and bottled gas dealers	$2,790,722	$58,490,501	None
Unclassified - 4.75%	705 Feed stores, millers, hatcheries	$581,723	$11,958,840	None
Unclassified - 4.75%	706 Florists and nurseries	$2,845,140	$59,335,020	None
Unclassified - 4.75%	707 Airplane dealers and aviation services	$406,270	$8,500,480	None
Unclassified - 4.75%	708 Hotels, motels, cottage rentals, etc.	$33,188,399	$697,935,856	None
Unclassified - 4.75%	709 Office machine and supply dealers	$17,241,472	$362,368,514	None
Unclassified - 4.75%	710 Funeral homes	$832,299	$17,405,064	None
Unclassified - 4.75%	711 Others	$209,502,113	$4,398,259,435	[5]
Unclassified - 4.75%	712 Photographers, artists, photofinishers	$6,686,856	$140,376,827	None
Unclassified - 4.75%	713 Printers, publishers, blueprinters, engravers, etc.	$4,804,073	$100,875,811	None
Unclassified - 4.75%	714 Laundries, dry cleaners, etc.	$1,428,506	$29,983,135	None
Unclassified - 4.75%	715 Hospitals, physicians, veterinarians, etc.	$7,905,998	$166,055,468	None
Unclassified - 4.75%	716 Boat and marine supply dealers	$1,412,251	$29,390,644	None
Unclassified - 4.75%	717 Pet, hobby and craft shops	$8,465,314	$177,672,414	None
Unclassified - 4.75%	718 Chemical, janitorial supplies and paper products dealers	$5,272,709	$110,976,088	None
Unclassified - 4.75%	719 Machine shops; locksmiths, etc.	$2,671,323	$55,778,582	None

Report Totals
Total Type	Major Business Group	Gross Collections^[1]^[2]	Taxable Sales and Purchases^[1]^[2]	Notes
Subtotal	Retail Group Totals	$1,016,738,694	$21,330,117,515	[3]
Subtotal	Combined General Rate - 7%	$116,597,705	N/A	[6]
Subtotal	Motor Vehicle Lease (Short-term) and Subscription - 8%/5%	$8,814,539	N/A	[6]
Grand Total	N/A	$1,142,150,938	$21,330,117,515	[3]

Notes
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 October 2025. Data reflect sales (including purchases for use) primarily for the month of September 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%.

Download these reports in Excel:

Monthly Report of State Sales and Use Tax Gross Collections and Taxable Sales for October 2025.xlsx

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