North Carolina · Sales Tax
North Carolina Sales Tax Calculator
The North Carolina state sales tax rate is 4.75%. On a $100 purchase, the tax is $4.75, for a total of $104.75.
| North Carolina Sales Tax | Rate | On $100 | On $1,000 |
|---|---|---|---|
| State base rate | 4.75% | $4.75 | $47.50 |
| Maximum combined | 7.5% | $7.50 | $75.00 |
| Pre-tax from $108.50 total | — | ÷1.0475 |
Frequently Asked Questions — North Carolina Sales Tax
What is the sales tax rate in North Carolina?
The state base sales tax rate in North Carolina is 4.75%. Most counties add 2–2.25%; food (groceries) taxed at 2%. The maximum combined rate (state plus highest local) reaches 7.5%.
How do I calculate sales tax in North Carolina?
Multiply the pre-tax price by 0.0475 (the decimal form of 4.75%). For example, a $250 purchase has a North Carolina state sales tax of $11.88, for a total of $261.88. To reverse-calculate: if you have the total and want the pre-tax price, divide the total by 1.0475.
Does North Carolina charge sales tax on groceries?
Food and grocery tax rules vary by state. In North Carolina, the standard rate of 4.75% applies, though some states exempt grocery staples. Check the North Carolina Department of Revenue for specific grocery exemption rules.
How does North Carolina compare to other states for sales tax?
The North Carolina state rate of 4.75% is below the national median of approximately 6.0%. Combined with local rates, the effective rate in North Carolina ranges from 4.75% to 7.5%.