What Is the 2% Sales Tax in NC? North Carolina Sales Tax Information

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  • In North Carolina, there is a 2% local sales tax on grocery items. The state sales tax rate is 4.75%.
  • Counties and cities may charge up to 2.75% additional local sales tax. Most areas have a total sales tax rate of 6.75-7%.
  • Qualifying food items are taxed at 2%. There is a sales tax holiday on the first weekend of August for school supplies, where no sales tax is collected.

Determining Sales Tax Nexus in North Carolina

To determine if you need to collect sales tax in North Carolina, establish if you have nexus. Nexus means having enough business presence or activity in the state. If you have an office, place of business or pass economic thresholds in North Carolina, you likely have nexus.

North Carolina Tax Rate Details

  • The North Carolina sales tax rate is 4.75 percent.
  • Local taxes bring the rate to 6.75-7 percent in most counties. Use a calculator to find the total rate for your municipality.

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