Sales Tax and Newspapers in North Carolina

Not any more.

Not any more.

Effective January 1, 2014, newspapers sold at retail will be subject to state and local sales tax in North Carolina. This change is due to the repeal of N.C. Gen. Stat. § 105-164.13(28).

Sales tax will apply to sales of newspapers by street vendors and by door-to-door newspaper carriers. However, sales of newspapers through coin-operated vending machines are taxed differently: only 50% of the sales price is subject to state and local sales taxes.

Newspaper retailers must “collect the applicable rate of local and transit rates of sales and use tax” for all locations. Additional information is available on the North Carolina Department of Revenue website under Important Notice: Sales of Newspapers.

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