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North Carolina
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At A Glance
State Help Line
877-252-3052
State Sales Tax Rate
4.75%
Local Sales Tax Rate
Up to 3.5% local/transit; 8.25% combined in Mecklenburg County as of July 1, 2026
Local Filing
No
Economic Nexus Amount
More than $100,000 in North Carolina gross sales
State Website
Taxability overview
Catagory General Taxability
Clothing / Jewelry
Taxable
Services
Prepared Food
Many services are taxable
Taxable
North Carolina businesses selling taxable property or services generally must register. Remote sellers must register when gross sales sourced to North Carolina exceed $100,000 in the previous or current calendar year.
Registration Information
Register for a North Carolina Certificate of Registration with NCDOR
No fee
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