North Carolina has a 4.75% state sales tax rate. In addition, counties are authorized by North Carolina General Statute Chapter 105, Articles 39-46 to levy up to 5 sales taxes, with rates that range from 0.25% to 1%.
All 100 counties levy the first 3 sales taxes, usually called “the First 2¢.” In addition, nearly 50 counties levy at least one of the two additional taxes:
Local Sales Tax Referenda
To levy either the Article 43 Transit Sales Tax or the Article 46 Optional Quarter Cent Sales Tax, a county Board of Commissioners must receive voter permission by holding a referendum. NCACC is available to guide counties on the referendum process. In addition, the section below provides a FAQ on the local option sales tax, a sample Board of Commissioners resolution, and historical referenda results from across the state.
- Holding a Sales Tax Referendum
- Frequently Asked Questions
- Model Resolution (PDF)
- Sample Educational Materials (PDF)