Tax

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.

This guide is general educational information for North Carolina business owners — not legal or tax advice for your specific situation. Rules and fees change; verify with the official sources linked, and apply for free help when you need specifics worked through with you.

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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