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North Carolina Consumer Tax Laws


More Information on Consumer Tax Laws

Sales Tax4.5% §105-164.4
Cigarette Tax2.5 mills* per cigarette §105-113.5
Gasoline Tax per Gallon17.5¢ §105-449.80
Use Tax4.5% §105.164.6
Liquor TaxBeer 53.177¢/gal. Wine 21¢ per liter unfortified, 24¢ per liter fortified; Spirits 25% retail §§105-113.80
Gambling Tax NA

*Here the term "mills" means one one-thousandth of a dollar, so 10 mills = 10 one-thousandths of a dollar, or .01.

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