North Carolina's general state sales tax rate is 4.75%. On $100 that is $4.75 before local and transit tax. Qualifying food is different: it pays only a 2% local rate, with no state or transit tax, so a $100 grocery bill carries $2.00.
When to use this
Use it to check a receipt from Charlotte, Raleigh or Asheville, separate groceries from candy and soft drinks, or price a manufactured home that pays the state rate only.
Frequently Asked Questions
What is the sales tax rate in North Carolina?
The general state rate is 4.75%, per the North Carolina Department of Revenue (NCDOR). Local rates and, where they apply, transit rates are added on top for most purchases.
How are groceries taxed in North Carolina?
Qualifying food pays a 2.00% local rate, and NCDOR says the state, transit and other local rates do not apply. Candy, soft drinks, most prepared food, dietary supplements, vending machine food and prepaid meal plans are not qualifying food and pay the general rates.
How do I enter groceries in the calculator?
Mark qualifying food items No tax and work them out separately at 2%: $150 of groceries carries $3.00. Candy and soft drinks on the same receipt stay taxed at the state plus local rate.
Which North Carolina items pay only the 4.75% state rate?
NCDOR lists manufactured and modular homes, and aircraft and qualified jet engines, as subject only to the general 4.75% state rate, with no local or transit rate. Leave the local field empty for those.
What is the 7% combined general rate?
NCDOR applies a 7% combined general rate to telecommunications, video programming, spirituous liquor, electricity, piped natural gas, and aviation gasoline and jet fuel. On a $100 phone bill at 7% the tax is $7.00.
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