How North Carolina Sales Tax Works
North Carolina's 4.75% state rate plus a uniform 2% county addition creates a predictable baseline of 6.75% across all 100 counties. Some counties add transit or special district taxes on top. Mecklenburg (Charlotte) and Wake (Raleigh) add 0.5% for 7.25%. Durham adds 0.75% for 7.5%. Most other NC counties stay at base 6.75%.
NC Grocery Tax
North Carolina taxes groceries at a reduced 2% state rate. Restaurant meals and prepared food are taxed at the full general rate. Local county taxes also apply on groceries in most counties.