Effective April 1, 2012, the local sales and use tax in Buncombe, Durham, Montgomery and Orange counties increases to 2.25% from 2.0%; this increases the general State and local tax rate to 7.00% from the current 6.75% in these four counties. While the additional 0.25% local sales and use tax increase applies to all transactions subject to the general rate of sales and use tax (as provided in NC General Statute 105-164-4), the increase does not apply to sales of food subject to the 2.00% rate of tax.

Thus beginning April 1, 2012, the general State and local tax rate is 6.75% (4.75 + 2.00) in seventy-six (76) counties; 7.00% (4.75 + 2.25) in twenty-three (23) counties including Alexander, Buncombe, Cabarrus, Catawba, Cumberland, Duplin, Durham, Halifax, Haywood, Hertford, Lee, Martin, Montgomery, New Hanover, Onslow, Orange, Pitt, Randolph, Robeson, Rowan, Sampson, Surry and Wilkes; and 7.25% (4.75+2.5) in one (1) county, Mecklenburg (Charlotte).

If you have any questions about this rate change, please contact our office.