North Carolina · Sales Tax
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 |
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%.
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.
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.
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%.