Estimate only — not tax advice. For decisions specific to your situation, consult a qualified professional. See methodology and sources.
North Carolina Sales Tax
State + average local combined rate, category exemptions, and how it compares to neighbors.
State rate
4.75%
Average combined (state + local)
7.03%
Category exemptions
| Category | Rule | Detail |
|---|---|---|
| Groceries | Exempt | Exempt from state; subject to 2% local food tax |
| Clothing | Taxed (full rate) | Everyday apparel and footwear. |
| Prescription drugs | Exempt | Prescribed medications dispensed by a licensed pharmacist. |
Example: $100 purchase
- State sales tax only: $4.75
- Combined (state + average local): $7.03
- Total with combined tax: $107.03
Major cities in North Carolina
| City | Combined rate | vs state avg |
|---|---|---|
| Charlotte | 7.25% | +0.22% |
| Raleigh | 7.25% | +0.22% |
| Greensboro | 6.75% | -0.28% |
| Durham | 7.75% | +0.72% |
| Winston-Salem | 6.75% | -0.28% |
Border shopping — vs neighboring states
For larger purchases, driving to a neighbor with lower combined rate can save real money.
| State | State rate | Avg combined | vs NC | Save on $1,000 |
|---|---|---|---|---|
| North Carolina (current) | 4.75% | 7.03% | — | — |
| Virginia | 5.30% | 5.77% | -1.26% | $12.60 |
| Georgia | 4.00% | 7.38% | +0.35% | — |
| South Carolina | 6.00% | 7.44% | +0.41% | — |
| Tennessee | 7.00% | 9.55% | +2.52% | — |
Common questions
- What is the sales tax rate in North Carolina?
- North Carolina levies a 4.75% state sales tax. With local taxes added, the statewide average combined rate is 7.03%. Actual rate at the register depends on your city and county.
- Does North Carolina tax groceries?
- Groceries are exempt from state sales tax in North Carolina. Exempt from state; subject to 2% local food tax
- Does North Carolina have a sales tax holiday?
- North Carolina does not run an annual sales tax holiday. For tax-free shopping, consider neighboring states with holidays, or use online retailers based in no-sales-tax states (OR, MT, NH, DE) — though use tax may still apply on out-of-state purchases.
- Who collects sales tax in North Carolina?
- The North Carolina Department of Revenue collects state-level sales tax; counties and cities add local rates that are remitted through the same return. Out-of-state sellers shipping to North Carolina must collect if they exceed economic nexus thresholds (typically $100k in sales or 200 transactions).
Full data sources and formulas: /sources.
Estimate only — not tax advice. Local rates vary by city and county — your actual rate at the register may differ from the state average. Category-specific exemptions (groceries, prescription drugs, clothing) and tax holidays change by year; check the North Carolina DOR for current rules. All states →
Last reviewed: · Beforeview Editorial · editorial policy