The North Carolina (NC) state sales tax rate is currently 4.75%. Depending on local municipalities, the total tax rate can be as high as 7.5%.
County and local taxes in most areas bring the sales tax rate to 6.75% – 7% in most counties but some can be as high as 7.5%.
North Carolina requires use tax to be paid on products or services used within the state. The state provides a line on the state income tax return for identifying any use tax owed.
Anyone making retail sales of tangible personal property and certain digital property is required to register with the North Carolina Department of Revenue and obtain a Certificate of Registration. This is also required of anyone renting or leasing taxable tangible personal property or operating a hotel or similar business in NC.
North Carolina is a Streamlined Sales Tax state. Out-of-state businesses without a sales tax obligation are encouraged to register and collect and remit sales tax.