Join the waitlist

North Carolina Sales Tax Calculator and Remote Seller Nexus Check (4.75%)

What does this come to under the current IRS rules?

Sales tax on a sale at the 4.75% statewide rate plus your local rate, and whether your sales into North Carolina pass the $100,000 economic nexus threshold.

  • Runs in your browser
  • Nothing stored or sent
  • Free, no sign-up
Your figures
Example figuresIllustrative only. Type over them with your own.
Sales tax due
$47.50
Tax on the sale in North Carolina
All results
MeasureResult
Statewide base rate4.75%
Combined rate4.75%
State tax$47.50
Local tax$0.00
Sales tax due$47.50
Total with tax$1,047.50
Sales counted toward the threshold$110,000
Sales test (more than $100,000)Met
Economic nexus reached
Register and collect North Carolina tax
Yes
How this was worked out
Work shownrecomputed as you type
Sales tax = sale x (4.75% + local rate)
Nexus when counted sales are more than $100,000 in the previous or current calendar year
Counted sales = direct sales + marketplace sales

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Sales tax = sale x (4.75% + local rate)
  • Nexus when counted sales are more than $100,000 in the previous or current calendar year
  • Counted sales = direct sales + marketplace sales

How it works

Figures current as of November 2026.

The general state rate is 4.75 percent. The tool multiplies the sale amount by the statewide base rate plus the local rate you enter (county and transit sales tax for the delivery address) and shows the state and local parts separately. The local rate depends on where the goods are delivered.

A seller with no physical presence in North Carolina must register and collect once it has more than $100,000 of gross sales sourced to North Carolina in the previous or current calendar year. Session Law 2024-28 removed the 200-transaction test effective July 1, 2024. Sales you make through a marketplace facilitator count toward your own North Carolina threshold, together with your direct sales.

A seller with a physical presence in North Carolina, such as staff, an office or inventory, must collect regardless of the threshold. The tool does not decide whether a product is taxable or exempt; enter the taxable price.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

What is the North Carolina sales tax rate?

The general state rate is 4.75 percent. Local rates are added on top by delivery address.

What is the North Carolina economic nexus threshold?

More than $100,000 of gross sales sourced to North Carolina in the previous or current calendar year.

Do marketplace sales count toward the North Carolina threshold?

Sales you make through a marketplace facilitator count toward your own North Carolina threshold, together with your direct sales.

Did North Carolina change its threshold recently?

Session Law 2024-28 removed the 200-transaction test effective July 1, 2024.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

Related audit calculators

CalculatorNorth Dakota Sales Tax Calculator and Remote Seller Nexus Check (5%)Sales tax on a sale at the 5% statewide rate plus your local rate, and whether your sales into North Dakota pass the $100,000 economic nexus threshold.CalculatorOhio Sales Tax Calculator and Remote Seller Nexus Check (5.75%)Sales tax on a sale at the 5.75% statewide rate plus your local rate, and whether your sales into Ohio pass the $100,000 or 200-transaction economic nexus threshold.CalculatorOklahoma Sales Tax Calculator and Remote Seller Nexus Check (4.5%)Sales tax on a sale at the 4.5% statewide rate plus your local rate, and whether your sales into Oklahoma pass the $100,000 economic nexus threshold.
For US CPA firms

Join the CORAA waitlist

CORAA AI drafts audit working papers from your client’s QuickBooks books and does the first pass: lead schedules, tie-out, memos, draft notes and letters. CORAA Network reviewers clear every finding. Your firm reviews and signs.

  • First audit free, so you can judge the quality on a real file
  • Flat fee by entity size; messy books included
  • We work only with CPA firms, never their clients
See how it works →

* required