North Carolina
Sales & Use Taxes

North Carolina Sales & Use Tax

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.

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