North Carolina and its various counties impose a combined sales tax on retail purchases inside North Carolina. Generally, the sales tax rate is 6.00%. If you purchase taxable merchandise outside North Carolina for use in North Carolina, you may he liable for a Use Tax at a 6.00% rate. One tax, but not both taxes, will apply to each purchase transaction.
Comment: Registered businesses that purchase items for resale in the ordinary course of business may obtain a Sales & Use Tax Exemption Certificate.