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NCDOR »   Taxes & Forms »   Sales and Use Tax »   Sales and Use Tax Rates & Other Information

Sales and Use Tax Rates

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 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 and 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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https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates