Sales tax rate · State · North Carolina
North Carolina state sales tax rate
North Carolina's state sales and use tax rate is 4.75% (general rate, intrastate sales) on 2026-11-02 (effective 2011-07-01), in the state's Streamlined Sales Tax rate file NCR2026Q3APR23.
A published rate is not the tax due on a sale: taxability, sourcing, nexus and exemptions all change what is owed.
Data as of Nov 2, 2026 (Olympus publication) · Markdown version
- These are published sales and use tax rates by jurisdiction. They are not the tax due on a transaction and not a taxability determination: whether an item is taxable, which location's rate applies (sourcing), whether the seller must collect (nexus) and any exemption all change what is owed. Rates come from the Streamlined Sales Tax files the states publish or, where a result's source says so, from the state revenue department's own files and pages; confirm with the state before relying on them.
- Olympus corrected an error in the state's own published SST file behind this result (correction nc-2026q4-dare-county-repealed-1pct). The corrected value follows the state revenue department's published source: https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates. Every corrected rate or boundary record lists the correction in its corrections field.
Rates on 2026-11-02
As published in North Carolina's Streamlined Sales Tax rate file. Rates are fractions of the sale price.
| Rate | Value | Effective | Source file |
|---|---|---|---|
| General rate, intrastate sales | 4.75% | 2011-07-01 to open-ended | NCR2026Q3APR23 (2026-06-01) |
| General rate, interstate sales | 4.75% | 2011-07-01 to open-ended | NCR2026Q3APR23 (2026-06-01) |
| Food and drug rate, intrastate sales | 2% | 2011-07-01 to open-ended | NCR2026Q3APR23 (2026-06-01) |
| Food and drug rate, interstate sales | 2% | 2011-07-01 to open-ended | NCR2026Q3APR23 (2026-06-01) |
Identification
| Field | Value |
|---|---|
| Level | State |
| Code in the state's files | 37 |
| FIPS code | 37 |
| Type of taxing authority (X12 1721) | 45 State Taxing Authority |
| Source | Streamlined Sales Tax rate and boundary files |
| Record | sst:NC:rate:45:37:2011-07-01:9999-12-31 |
Sources
- Streamlined Sales Tax rate file, North Carolina — Streamlined Sales Tax Governing Board (file posted by the state). NCR2026Q3APR23.csv, effective quarter 2026Q3, source date 2026-06-01. https://www.streamlinedsalestax.org/ratesandboundry/Rates/NCR2026Q3APR23.csv
- Published by Olympus on Nov 2, 2026.
- Source: the Streamlined Sales Tax Governing Board rate and boundary files, as posted by each member state. The Streamlined Sales Tax Governing Board does not certify Olympus or its use of the data; Olympus is not a Certified Service Provider.
Get this data from the API
The same figures, with provenance on every value, from the API (free API key, reference).
curl -s "https://api.olympus.new-odyssey.com/v1/sales-tax/states/NC/jurisdictions?level=state" -H "X-API-Key: $OLYMPUS_API_KEY"curl -s "https://api.olympus.new-odyssey.com/v1/sales-tax/states/NC/jurisdictions?level=state"Related pages
- North Carolina: every sales tax rate — state page