North Carolina

Sales Tax Rules

4.75%

State Rate

7.5%

Max Combined

Exempt

SaaS

$100k

Nexus Threshold

Full Tax Details

State Sales Tax Rate4.75%

Max Combined Rate7.5%

Economic Nexus (Sales)$100,000

Economic Nexus (Transactions)N/A

SaaS TaxableNo

Digital Goods TaxableYes

Groceries ExemptYes

Clothing ExemptNo

Filing FrequencyMonthly, Quarterly, or Semi-Annual

Online FilingAvailable

SaaS Tax Details

Cloud-based software is generally non-taxable.

Grocery Details

Exempt from state tax; subject to a 2% local tax.

Official Source

North Carolina Department of Revenue

Last verified: 2026-03-25 · Always confirm current rates with your tax advisor before filing.