Effective July 1, 2011, the North Carolina sales and use tax rate is scheduled to be reduced by 1% in all counties. As a result, the combined general state and local tax rate will be reduced from 7.75% to 6.75% in most counties. However, there are a few counties that have a higher combined sales and use tax rate. For a full listing of county rates and retailer reporting requirements visit the Simply Taxes, LLC website.
Source: North Carolina Department of Revenue website