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  • Sales tax rate decrease in North Carolina

    From the North Carolina DOR notice

    The North Carolina General Assembly enacted legislation that reduces the general State rate of sales and use tax from 4.5% to 4.25% effective December 1, 2006 and from 4.25% to 4% effective July 1, 2007. Therefore, effective December 1, 2007 2006 the general State rate of sales and use tax will be 4.25%. Effective July 1, 2007, the general State rate will be 4%. Items subject to the general State rate of sales and use tax are also subject to any applicable local rate of sales and use tax. All counties levy a 2.5% local sales and use tax; Mecklenburg County also levies an additional .5% local tax for public transportation.

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