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North Carolina Sales Tax Rates by County. The North Carolina (NC) state sales tax rate is currently 4.75%. County based tax rates can vary depending on local municipalities.
The North Carolina use tax should be paid for items bought tax-free over the internet, bought while traveling, or transported into North Carolina from a state with a lower sales tax rate. The North Carolina use tax rate is 4.75%, the same as the regular North Carolina sales tax. Including local taxes, the North Carolina use tax can be as high as 2.750%.