How do I file sales tax in Alabama?

You must file your sales tax returns with the Alabama Department of Revenue using the My Alabama Taxes (MAT) online portal. Returns are typically due on the 20th day of the month following the reporting period.

What items are exempt from sales tax in Alabama?

Alabama is one of the few states that fully taxes groceries. Exemptions are primarily limited to prescription drugs, gasoline, and specific agricultural or industrial equipment.

Do out-of-state sellers need to collect Alabama sales tax?

Yes. Alabama enforces an economic nexus threshold. If your business has over $250,000 in annual retail sales delivered into Alabama, you must register and collect state and local sales tax.

Verified April 2026

North Carolina Sales Tax Rates: 2026 County Guide

Complete sales tax breakdown for all 91 counties in North Carolina. Select a county to see city-level rates and How-To guides.

Rates verified: March 2026

Combined Rate 7.000%

State4.800%

North Carolina Base State Tax Rate

Jurisdiction	Rate
North Carolina State Sales Tax	4.800%
Total Combined Rate	7.000%

Economic Nexus Threshold

If your business exceeds $100,000 in annual North Carolina sales or 200 transactions, you must register and collect sales tax — even from out of state.

Avg Local Tax Rate

The average combined local tax rate across North Carolina is 2.30%. The highest local rate is 2.80%.

North Carolina Sales Tax Rates: 2026 County Guide

North Carolina Base State Tax Rate

Economic Nexus Threshold

Avg Local Tax Rate

All 91 North Carolina Counties

Alexander

Alleghany

Anson

Ashe

Avery

Bertie

Bladen

Brunswick

Buncombe

Burke

Cabarrus

Caldwell

Carteret

Caswell

Catawba

Chatham

Chowan

Clay

Craven

Cumberland

Currituck

Dare

Davidson

Davie

Duplin

Durham

Edgecombe

Forsyth

Gaston

Gates

Graham

Granville

Greene

Guilford

Halifax

Harnett

Haywood

Henderson

Hoke

Hyde

Iredell

Jackson

Johnston

Jones

Lee

Lenoir

Lincoln

Macon

Martin

McDowell

Mecklenburg

Mitchell

Montgomery

Moore

Nash

New Hanover

Northampton

Onslow

Orange

Pamlico

Pasquotank

Pender

Perquimans

Person

Pitt

Polk

Randolph

Richmond

Robeson

Rockingham

Rowan

Rutherford

Sampson

Scotland

Stanly