North Carolina Sales Tax Exemptions / Tax Free Items North Carolina: breter-show.ru

North Carolina:

What purchases are exempt from the North Carolina sales tax?

While the North Carolina sales tax of 4.75% applies to most transactions, there are certain items that may be exempt from taxation. This page discusses various sales tax exemptions in North Carolina.

Sales Tax Exemptions in North Carolina

In North Carolina, certain items may be exempt from the sales tax to all consumers, not just tax-exempt purchasers.

Several examples of exemptions to the state sales tax are prescription medications, some types of groceries, some medical devices, and machinery and chemicals which are used in research and development.

Many states have special, lowered sales tax rates for certain types of staple goods - such as groceries, clothing and medicines. Restaurant meals may also have a special sales tax rate. Here are the special category rates for North Carolina:


Clothing

4.75%

Groceries

2%

Prepared Food

9%

Prescription Drugs

EXEMPT

OTC Drugs

4.75%

These categories may have some further qualifications before the special rate applies, such as a price cap on clothing items. Groceries are generally defined as "unprepared food", while pre-prepared food may be subject to the restaurant food tax rate.

Candy and soda may be included or excluded from any preferential tax rate depending on whether or not the state considers them to be a "grocery":


Is candy taxable in North Carolina? Candy is NOT considered a grocery in North Carolina
Is soda taxable in North Carolina? Soda is NOT considered a grocery in North Carolina

Are services, shipping, installation, etc taxable in North Carolina?

The taxability of transactions involving services, shipping, and installation of tangible goods can be slightly complicated with various laws applying to slightly different situations. To learn more about how these transactions, and other more complicated situations, are subject to the North Carolina sales tax see the North Carolina sales taxability FAQ page.


Other tax-exempt items in North Carolina

This table lists a number of additional categories of goods and services that are exempt from North Carolina's sales tax. For a list that also shows taxable items, see the list of taxable and nontaxable items in North Carolina.

Category Exemption Status
Food and Meals
Grocery Food EXEMPT *
Leases and Rentals
Motor Vehicles EXEMPT *
Manufacturing and Machinery
Raw Materials EXEMPT *
Utilities & Fuel EXEMPT *
Medical Goods and Services
Medical Devices EXEMPT *
Medical Services EXEMPT
Occasional Sales
General Occasional Sales EXEMPT
Motor Vehicles EXEMPT *
Optional Maintenance Contracts
Parts Purchased for Use in Performing Service Under Optional Maintenance Contracts EXEMPT *
Services
Janitorial Services EXEMPT
Transportation Services EXEMPT
Software and Digital Products
Custom Software - Delivered on Tangible Media EXEMPT
Custom Software - Downloaded EXEMPT

* See notes in category taxability page for details



Back to North Carolina breter-show.ru Top
** This Document Provided By SalesTaxHandbook **
Source: http://breter-show.ru/north-carolina/sales-tax-exemptions

Related pages


alachua county sales taxnew braunfels city limits mapnewton nc zipcodetorrance ca tax ratesales tax delaware county ohiozip code for oakdale cazip codes for amarillo texasmurrells inlet south carolina zip codezip code baldwin city kssales tax in miami dadenj sales & use tax filingkenton county taxeslockport illinois mapaurora co zip codeslouisville income tax rateidaho liquor store pricesalbany county tax ratewoodruff south carolina zip codezip code for laurelville ohiosales tax in olathe kslake city arkansas zip codeseale alabama zip codezip code for florence south carolinacorolla north carolina zip codemontrose co zip code mapsales tax in indianapolisillinois tax exemption formhemphill county texasresale certificate tnsales tax in prescott azrabun county zip codenevada department of taxation sales and use tax formcuyahoga tax ratewyoming dept of revenuewellman ia zip codebonita california zip codewoodbridge va sales taxellsworth afb sd zip codewhat is the sales tax in columbus ohiobellingham sales tax ratealsip il zipcodeiredell county tax rateszip code 91732oregon tax tablesfayette county taxesrio linda california zip codewhat is alabama sales taxtaxes calculator nycsales tax aurora cobrazoria county taxesseward salesskykomish zip codegila county mapcalhoun la zip codetax rate wichita kswhat is the zip code for kailua kona hawaiinj motor vehicle registration feesrittman ohio zip codewalnut grove ca zip codenc exemptionszip code for two harbors mntax percentage in virginiavirginia sales tax chartzip code for etna ohiocincinnati ohio tax rateotsego county taxtax tag and title calculator floridasour lake texas zip codewoodleaf north carolinaglenview sales taxsharpsburg georgia zip codesales tax boulder co