North Carolina NC Coin

The state of North Carolina became a full member of Streamlined Sales Tax on October 1, 2005.

Membership Petition                                             
Annual Recertification Letter                               
Certificate of Compliance
Taxability Matrix Library of Definitions
Taxability Matrix Tax Administration Practices      

 The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.  

Tax Rates

State Sales and Use Tax Rate: 4.75%

Local Jurisdiction Sales and Use Taxes: Yes

Sales Tax Rate Information

Remote Seller Information

Remote Seller Guidance

Remote Seller Compliance Date: 11/1/2018

Remote Seller Thresholds:
Gross sales in excess of $100,000 or 200 or more separate transactions in previous or current calendar year


Notes: Marketplace Facilitator

Additional Remote Seller Information: Remote Seller requirement is effective 11/1/18 or 60 days after a remote seller meets the threshold, whichever is later.


Governing Board Delegates

  • Representative Julia Howard
  • Andrew Furuseth