Does North Carolina have sales tax?

Yes. North Carolina has a 4.75% statewide sales tax rate, plus an average local rate of 2.25%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-05-22.

Do I have to collect sales tax in North Carolina?

You must collect North Carolina sales tax if your economic nexus threshold is met: $100,000 in sales to North Carolina customers.

What is North Carolina's sales tax rate?

North Carolina's base state rate is 4.75% plus an average local rate of 2.25%. Always check the exact rate at the customer's delivery address before charging.

Does North Carolina have a marketplace facilitator law?

Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit North Carolina sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.

What is North Carolina's marketplace facilitator threshold for sales tax?

North Carolina applies the same threshold to marketplace facilitators as to remote sellers: $100,000 in North Carolina sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect North Carolina sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.

When did North Carolina's economic nexus law take effect?

North Carolina's current economic nexus rule took effect on 2024-07-01.

North Carolina Sales Tax Nexus & Economic Nexus Threshold (2026)

Updated 2026-05-22

Economic nexus triggers at $100,000 in sales delivered to North Carolina customers.

4.75% statewide sales tax rate, with an average combined state and local rate of 7.00%.

Economic nexus threshold	$100,000 No transaction count threshold
State sales tax rate	4.75% Average combined rate (state + local): 7.00%
Marketplace facilitator law	Yes Amazon, Etsy, eBay collect and remit on your behalf
Effective date	2024-07-01
Department of Revenue	Official site

Check North Carolina nexus with your numbers

If your sales are close to the North Carolina threshold, run the sales tax nexus calculator with your revenue and transaction count before you register. The calculator applies the same state threshold data shown here and can compare North Carolina against every other state where you sell.

How North Carolina nexus works

North Carolina sales tax nexus and economic nexus threshold: effective July 1, 2024, the remote-seller transaction threshold was repealed. A remote seller is engaged in business in North Carolina when gross sales sourced to North Carolina exceed $100,000 in the previous or current calendar year, including sales as a marketplace seller and marketplace-facilitated sales. NCDOR guidance says the threshold calculation includes taxable sales, sales for resale, exempt sales, nontaxable sales, and marketplace-facilitated sales. Marketplace facilitators use the same $100,000 sourced-gross-sales threshold, including all marketplace-facilitated sales for all marketplace sellers.

Filing frequency

Filing frequency in North Carolina depends on your sales tax liability. Higher-volume sellers file monthly; lower-volume sellers typically file quarterly or annually. The state will assign a frequency when you register.

Marketplace facilitator law

Yes, North Carolina has a marketplace facilitator law. Sales you make through Amazon, Etsy, eBay, Walmart, and other marketplaces are collected and remitted by the marketplace — you do not need to collect tax on those transactions yourself, though you may still need to register.

North Carolina sales tax by topic

Related states to North Carolina

If you sell into North Carolina, you likely also sell into these nearby or economically similar states. Each has its own nexus threshold and rate.

South Carolina$100,000 · 6.00%

Compare North Carolina vs South Carolina →

Virginia$100,000 · 5.30%

Compare North Carolina vs Virginia →

Georgia$100,000 · 4.00%

Compare North Carolina vs Georgia →

Tennessee$100,000 · 7.00%

Compare North Carolina vs Tennessee →

Frequently asked questions

Does North Carolina have sales tax?: Yes. North Carolina has a 4.75% statewide sales tax rate, plus an average local rate of 2.25%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-05-22.
Do I have to collect sales tax in North Carolina?: You must collect North Carolina sales tax if your economic nexus threshold is met: $100,000 in sales to North Carolina customers.
What is North Carolina's sales tax rate?: North Carolina's base state rate is 4.75% plus an average local rate of 2.25%. Always check the exact rate at the customer's delivery address before charging.
Does North Carolina have a marketplace facilitator law?: Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit North Carolina sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.
What is North Carolina's marketplace facilitator threshold for sales tax?: North Carolina applies the same threshold to marketplace facilitators as to remote sellers: $100,000 in North Carolina sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect North Carolina sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.
When did North Carolina's economic nexus law take effect?: North Carolina's current economic nexus rule took effect on 2024-07-01.

Sources

date_retrieved: 2026-05-22