NC sales tax registration, and the rate change most people missed.
Registering costs nothing. The rate in Mecklenburg County went up on July 1, 2026, and a lot of businesses are still charging the old one.
Published 3 August 2026 · Last reviewed 3 August 2026 · Applies to: North Carolina, Charlotte & Mecklenburg County · Primary source: NC Department of Revenue
It is free. Do not pay anyone.
The NC Department of Revenue states it directly: "There is NO fee to apply for a certificate of registration in North Carolina. The department does not contract this service out to third parties."
NCDOR adds that third-party sites charging for this are "often inaccurate, deceptive, or misleading." You can report them at 1-877-252-3052. Register through NCDOR's online business registration.
The Mecklenburg rate went up on July 1, 2026
Mecklenburg County is now 8.25%, up from 7.25%.
- 4.75% — North Carolina state general rate
- 2.00% — Mecklenburg county rate
- 0.50% — transit
- 1.00% — new county rate effective July 1, 2026
The new 1% does not apply to categories with their own rates — qualifying food stays at 2%, electricity and piped natural gas at 7%, and so on.
If your point-of-sale system still charges 7.25%, you are undercollecting and the shortfall is yours to make up.
How often you file is assigned, not chosen
- Quarterly — if your liability runs under $100/month. Due the last day of January, April, July, October.
- Monthly — $100 to under $20,000/month. Due the 20th of the following month.
- Monthly with prepayment — $20,000/month or more. Must file and pay online.
Selling into North Carolina from out of state
One threshold: $100,000 in gross sales sourced to North Carolina in the previous or current calendar year. There is no 200-transaction test — North Carolina's old transaction prong is gone, and plenty of published guidance still lists it.
Note that "gross sales" includes marketplace-facilitated sales through Amazon, Etsy, or eBay when you test the threshold, even though the marketplace collects the tax.
Two things that catch people
- Sales tax is destination-sourced. A Charlotte business shipping to Raleigh charges Wake County's rate, not 8.25%.
- Use tax is not optional. Buying equipment from an out-of-state seller who did not charge NC tax creates a use tax liability you report yourself.
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