The North Carolina (NC) state sales tax rate is currently 4.75%, ranking 35th-highest in the U.S. Depending on local municipalities, the total tax rate can be as high as 7.5%. The average local rate is 2.2%. The average combined tax rate is 6.95%, ranking 24th in the US.

Local taxes apply to both intra-state and inter-state transactions.

Use tax applies to the tangible personal property, certain digital property, and certain services for storage, use, or consumption in this State.

In North Carolina, a 2% local rate applies to retail sales and purchases of qualifying food. Prescription drugs, OTC drugs sold on prescription, and insulin are exempt from sales and use tax.

North Carolina participates in the Streamlined Sales Tax Project (SSTP).