North Carolina imposes a state sales tax on most tangible personal property sold at retail and on specific services. In addition to the state sales tax, counties can levy a local sales tax, resulting in a combined rate that varies by location. This calculator helps you determine the accurate sales tax for your purchase in North Carolina.
How North Carolina Sales Tax Works:
State Rate: The base state sales tax rate in North Carolina is 4.75%.
Local Rate: Counties can impose an additional local sales tax. The combined local rate can be up to 2.75%, depending on the county.
Total Rate: The total sales tax rate is the sum of the state rate and the applicable local rate. The calculator uses a standard 2.0% for many items that are not subject to local rates, but it's essential to consult official NC DOR resources for specific county rates on taxable goods and services. For simplicity in this calculator, we've presented a common base structure.
Taxable Items: Most tangible personal property is taxable. Some exceptions and exemptions apply, such as certain groceries, prescription drugs, and machinery used in manufacturing.
Calculating Sales Tax:
The sales tax is calculated as a percentage of the sale price. The formula is:
Sales tax laws can be complex, with different rates applying to various goods and services, and specific local ordinances. Always refer to the official North Carolina Department of Revenue (NC DOR) website or consult a tax professional for the most accurate and up-to-date information regarding your specific situation. This calculator provides an estimate based on common rates.
var baseStateRate = 4.75;
var additionalLocalRateForThisCalc = 2.00; // This represents the 'local' portion that varies
function getCountyRates(countyName) {
// In a real-world scenario, this would be a more comprehensive lookup.
// For this example, we'll use a fixed additional local rate for simplicity,
// as the provided select options are all stated as '2.0%'.
// If specific counties had different *additional* local rates beyond a baseline,
// this function would return those specific rates.
if (countyName === "statewide") {
return 0.00; // Statewide rate implies no additional local tax for this calculation's purpose.
} else {
// All options in the select list indicate 2.0% as the local rate.
return 2.00;
}
}
function calculateSalesTax() {
var priceInput = document.getElementById("price");
var countySelect = document.getElementById("county");
var price = parseFloat(priceInput.value);
var selectedCounty = countySelect.value;
var stateRate = baseStateRate;
var localRate = getCountyRates(selectedCounty);
var totalRate = stateRate + localRate;
var taxAmount = 0;
var totalPrice = price;
if (!isNaN(price) && price >= 0) {
taxAmount = price * (totalRate / 100);
totalPrice = price + taxAmount;
} else {
taxAmount = 0;
totalPrice = price; // Still display whatever invalid input was given, or handle as error
alert("Please enter a valid positive number for the price.");
priceInput.value = ""; // Clear invalid input
return; // Stop calculation if input is invalid
}
document.getElementById("stateRateDisplay").textContent = stateRate.toFixed(2) + "%";
document.getElementById("localRateDisplay").textContent = localRate.toFixed(2) + "%";
document.getElementById("totalRateDisplay").textContent = totalRate.toFixed(2) + "%";
document.getElementById("taxAmountDisplay").textContent = "$" + taxAmount.toFixed(2);
document.getElementById("totalPriceDisplay").textContent = "$" + totalPrice.toFixed(2);
}