North Carolina's statewide sales tax is 4.75 percent, but your actual rate depends on where you buy and what you buy

North Carolina has a base sales tax of 4.75 percent that applies statewide. However, most counties add a local sales tax on top of that, which means the total rate you pay at checkout ranges from 6.75 percent to 7.5 percent depending on which county you are in. Some products are taxed at a lower rate or not taxed at all, regardless of location.

The rate you see on your receipt is the combined state and local rate for that specific county. You do not pay different rates in different stores within the same county — the rate is the same everywhere in that county on the same product.

Key Takeaways

  • North Carolina's state sales tax is 4.75 percent, but every county adds a local tax that brings the total to between 6.75 and 7.5 percent.
  • Groceries, prescription medications, and medical equipment are taxed at 0 percent in North Carolina, even though other products in the same store are taxed.
  • The county where you make the purchase determines your rate, not where you live or where the business is headquartered.
  • Some counties have different rates for different types of sales — for example, prepared food may be taxed differently than groceries in the same location.

How to find your county's exact sales tax rate

North Carolina publishes a complete list of local sales tax rates by county on the Department of Revenue website. The easiest way to find your rate is to search "North Carolina sales tax by county" and look for the official state list, which shows each county's local rate and the combined total.

If you are shopping in a county you do not live in, use that county's rate, not your home county's rate. For example, if you live in Wake County but buy something in Mecklenburg County, you pay Mecklenburg County's rate at that register.

Local rates range from 2 percent to 2.75 percent added to the state rate. Guilford County, for instance, has a 2.25 percent local rate, making the total 7 percent. Buncombe County has a 2.75 percent local rate, making the total 7.5 percent.

Products that are not taxed or taxed at a lower rate

North Carolina does not charge sales tax on groceries — this includes items like bread, milk, eggs, vegetables, and meat bought from a grocery store or supermarket. This applies statewide and does not change by county.

Prescription medications and certain medical devices are also not taxed. Over-the-counter medications like cold medicine or pain relievers are taxed normally, but prescription drugs filled at a pharmacy are tax-free.

Prepared food — items like restaurant meals, deli sandwiches, or hot food from a grocery store hot bar — is taxed at the full local rate. The distinction is whether the food is ready to eat or requires preparation at home.

What happens when you buy online or from out of state

If you order something online and have it shipped to a North Carolina address, you owe North Carolina sales tax on that purchase. The seller is responsible for collecting it, though not all sellers do. If a seller does not collect tax, you may owe it when you file your state tax return, though this is rarely enforced for individual purchases.

The tax rate applied is based on the delivery address, not the seller's location. If you have an item shipped to your home in Mecklenburg County, Mecklenburg County's rate applies, even if the seller is in another state.

Sales tax on specific items you may be unsure about

Clothing is taxed at the full rate in North Carolina — there is no clothing exemption. Shoes, shirts, pants, and accessories all have sales tax applied.

Gasoline is taxed, but the tax is built into the price per gallon rather than added at the pump. The state excise tax on fuel is separate from sales tax.

Services like haircuts, car repairs, and plumbing are generally not subject to sales tax in North Carolina. You pay the service fee, but no sales tax is added. However, if you buy a product as part of that service — for example, hair dye or a replacement part — that product portion may be taxed.

Frequently Asked Questions

Do I pay sales tax on used items?

Sales tax applies to used items sold by a business, including used cars, used furniture, and used electronics. However, if you sell a used item to another person directly (not through a business), no sales tax is owed. The distinction is whether the seller is operating as a business.

What if a store charges me the wrong rate?

Check your receipt against your county's official rate on the Department of Revenue website. If the rate is wrong, contact the store. Overcharges are usually corrected at customer service, though the store is not required to refund small differences if the error was unintentional.

Is there a sales tax on vehicle purchases?

Yes. North Carolina charges sales tax on the purchase price of a car, truck, or motorcycle. The rate is your county's combined rate. You pay this tax when you register the vehicle with the DMV, not at the dealership.

Do I owe sales tax if I buy something in another state and bring it home?

No. If you purchase an item in another state and bring it to North Carolina for personal use, you do not owe North Carolina sales tax on it. You already paid tax in the state where you bought it. However, if you buy something online and have it shipped to North Carolina, you owe North Carolina tax.