Effective July 1, 2011 the general North Carolina State tax rate will decrease to 4.75%. After this adjustment is made and unless listed below, the North Carolina combined general State and Local tax rate for the majority of the counties in North Carolina will be 6.75%.
The following North Carolina counties will have a combined general State and Local tax rate of 7.00%:
The following North Carolina county will have a combined general State and Local tax rate of7.25%:
Please note that generally in North Carolina, the applicable rate that should be used is determined by the point of delivery instead of the point of sale. For example, if a company located in Charlotte sold and delivered product to a customer in Mooresville, the applicable sales tax rate that should be charged is 6.75%. However, if that same customer picked up the product in Charlotte, the applicable sales tax rate would be 7.25%.
To see the actual notice from the North Carolina Department of Revenue Sales and Use Tax Division, please go to http://www.dornc.com/taxes/sales/impnotice0611_3.pdf