Sales Tax Boundary Databases
Pursuant to the requirement of Section 305 of the Streamlined Sales and Use Tax Agreement, the databases at the following links specify the boundaries for all taxing jurisdictions in North Carolina using the Federal Information Processing Standards codes, with extensions for special taxing jurisdictions as of the dates indicated for each database.
- Boundary Database Q12026 effective January 1, 2026
- Boundary Database Q42025 effective October 1, 2025
- Boundary Database Q32025 effective July 1, 2025
- Boundary Database Q22025 effective April 1, 2025
The Rate and Boundary Database Information webpage explains how the databases work and provides a description of the layout of the tables. Database users should join E-Alerts, our tax updates mailing list, to be notified when new sales tax databases are added to the website.