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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.
If you buy goods and are not charged the North Carolina Sales Tax by the retailer, such as with online and out-of-state purchases, you are supposed to pay the 4.75% sales tax (less any foreign sales tax paid) for these items yourself as the North Carolina Use Tax.