North Carolina Sales & Use Tax

North Carolina levies a 4.75% state sales tax on the retail sale, lease or rental of most goods and some services. All local jurisdictions impose additional sales taxes up to an additional 2.75%. The total sales tax rates within the state of North Carolina can be as high as 7.5%.

Use tax (same rate) is also collected on the consumption, use or storage of goods in North Carolina if sales tax was not paid on the purchase of the goods. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made. 

North Carolina provides exemption opportunities for the following industries: 

  • Manufacturing
  • Pharmaceutical/Biotech
  • Common Carrier/Trucking
  • Retail

Statute for Refunds: 36 Months

Utility Exemption: Yes, apportionment; Study is required.

North Carolina Sales & Use Tax State Links

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