Skip to main content
New Transportation Commerce Tax Goes Into Effect July 1

Taxi and Rideshare companies must register for the new Transportation Commerce Tax by July 1. Register now.

Vapor Manufacturers Can Submit Their Certifications to the Department Starting on March 1, 2025

The Vapor and Consumable Product Directory will be available to view on May 1, 2025. For more information, go to Vapor Product and Consumable Product Certification and Directory.

An official website of the State of North Carolina An official website of NC How you know

State Government websites value user privacy. To learn more, view our full privacy policy.

Secure websites use HTTPS certificates. A lock icon or https:// means you’ve safely connected to the official website.

Utility Menu
  • NC.GOV
  • AGENCIES
  • JOBS
  • SERVICES
Home

Main menu

  • Refunds
  • File & Pay
    • File & Pay
    • File & Pay for Individuals
    • eServices
    • eBusiness Center
    • eFile Resources for Taxpayers
    • Collections - Past Due Taxes
    • Motor Carrier (IFTA/IN) eFile
    • Motor Fuels eFile
    • Payment Methods
    • Electronic Funds Transfer
    • Pay a Bill or Notice (Notice Required)
    • Sales and Use Tax File and Pay - E-500
    • Information Reporting
    • Electronic Filing Options and Requirements
  • Taxes & Forms
    • Taxes & Forms
    • Individual Income Tax
    • Sales and Use Tax
    • Withholding Tax
    • Corporate Income & Franchise Tax
    • Motor Carrier Tax (IFTA/IN)
    • Privilege License Tax
    • Motor Fuels Tax
    • Alcoholic Beverages Tax
    • Tobacco Products Tax
    • Partnership Tax
    • Property Tax
    • Business Registration
    • Information for Tax Professionals
    • Policies
    • Order Tax Forms and Instructions
    • Other Taxes And Fees
    • Frequently Asked Questions About Traditional and Web Fill-In Forms
    • IFTA Annual Interest Rates
    • Motor Carrier Seminars
    • Business & Income Tax Seminars
    • Power of Attorney
  • Received a Notice
    • Received a Notice
    • Authorization for Bank Draft Installment Agreement
    • Garnishment Release Letter
    • Updated Individual Income Tax Adjustment Notice
    • Attachment and Garnishment – Employer Copy
    • Attachment and Garnishment – Taxpayer Copy
    • Confirmation of Installment Payment Agreement
    • Default Notice
    • Delinquent Notice
    • Notice of Collection
    • Notice of Collection – Amount Shown Due But Not Paid In Full
    • Notice of Individual Income Tax Assessment
    • Notice to File a Return
    • Payment Agreement Installment Notice
    • Privilege Tax Renewal Notice
    • Unclaimed Refund Letter
  • News
    • News
    • Notices and Updates
    • Press Releases
    • Reports and Statistics
  • About Us
    • About Us
    • Follow Us
    • Administration and Leadership
    • Careers
    • History of Department
    • DORSAT
    • Language Access Plan
    • Public Participation Plan
    • Climate Change & Clean Energy: Plans & Progress
    • Mission and Vision
  • Contact Us
    • Contact Us
    • E-Alerts
    • Customer Service Numbers
    • Mailing Addresses
    • Media Requests
    • Office Locations
    • Office of the Taxpayer Advocate
    • Records Requests
    • Request a Speaker for Your Group
    • Request a Service Center Appointment
    • Tax Fraud and Identity Theft
    • Customer Education

Utility Menu

  • NC.GOV
  • AGENCIES
  • JOBS
  • SERVICES
  1. Home
  2. Taxes & Forms
  3. Sales and Use Tax
  4. Sales and Use Tax Rates

Historical Total General State, Local, and Transit Sales and Use Tax Rates

Refer to the documents below for the total state rate plus applicable local and transit rates in effect for a certain time period.

Documents

  • Tax Rates 7/1/24 - Current
  • Tax Rates 10/1/22 - 6/30/24
  • Tax Rates 10/1/20 - 9/30/22
  • Tax Rates 7/1/20 - 9/30/20
  • Tax Rates 4/1/19 - 6/30/20
  • Tax Rates 10/1/18 - 3/31/19
  • Tax Rates 4/1/17 - 9/30/18
  • Tax Rates 10/1/16 - 3/31/17
  • Tax Rates 4/1/15 - 9/30/16
  • Tax Rates 10/1/14 - 3/31/15
  • Tax Rates 4/1/14 - 9/30/14
  • Tax Rates 4/1/13 - 3/31/14
  • Tax Rates 4/1/12 - 3/31/13
  • Tax Rates 1/1/12 - 3/31/12
  • Tax Rates 10/1/11 - 12/31/11
  • Tax Rates 7/1/11 - 9/30/11
  • Tax Rates 1/1/11 - 6/30/11
  • Tax Rates 10/1/10 - 12/31/10
  • Tax Rates 7/1/10 - 9/30/10
  • Tax Rates 10/1/09 - 6/30/10
  • Tax Rates 9/1/09 - 9/30/09
  • Tax Rates 10/1/08 - 8/31/09
On This Page Jump Links
Off

Side Nav

  • Sales and Use Tax Rates
    • Current Sales and Use Tax Rates
    • Effective Dates of Local and Transit Sales and Use Tax Rates
    • Historical Total General State, Local, and Transit Sales and Use Tax Rates
    • Tax Charts and other Tax Rate Documents

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

NCDOR is a proud 2024 Gold Recipient of Mental Health America's Bell Seal for Workplace Mental Health

Bell Seal for Workplace Mental Health 2024 Gold logo

Activity Feed

Follow Us

Network Menu

  • Employee Directory
  • nc.gov
  • Website Feedback
  • Accessibility
  • Disclaimer & Terms of Use
  • Privacy Policy
  • Open Budget
Hosted on Digital Commons