NCDOR Important Notice: Mecklenburg County Sales and Use Tax Increase

Mecklenburg County is inputting an added 1.00% county rate of sales and use tax, which will be in effect on July 1, 2026. The total general state rate and local rates of sales and use tax in Mecklenburg County will increase from 7.25% to 8.25%. The following chart identifies the rates effective July 1, 2026:

Retailers must collect the new rate for retail sales and leases sourced to Mecklenburg County. The tax rate applies to all taxable items except those listed in the next section. Purchasers are liable for the new rate of use tax if the retailer does not collect the tax at the time of sale.

For additional guidance on the application of sales and use tax rate increases visit the Department’s General Guidance for a Local Sales and Use Tax Rate Increase webpage.

Items Not Subject to Rate Increase

The additional 1.00% county rate does not apply to the following items subject to a specific rate of tax:

• Qualifying food items (2%)
• Aircraft (4.75%)
• Electricity (7%)
• Boats (3%)
• Qualified jet engines (4.75%)
• Piped natural gas (7%)
• Manufactured homes (4.75%)
• Aviation gasoline & jet fuel (7%)
• Video programming (7%)
• Modular homes (4.75%)
• Telecommunications service & ancillary service (7%)
• Antique spirituous liquor & spirituous liquor other than mixed beverages (7%)

For additional rate information visit the Department’s Sales and Use Tax Rates webpage.

Updated Forms

You will be required to use new sales and use tax returns for periods beginning on or after July 1, 2026. Updated returns will be available August 1, 2026. If you file electronically, the Department will update the online system. If you receive sales and use tax booklets by mail, you will receive updated forms by mail in July or August. Forms will also be available on the Department’s website or by calling 1-877-252-3052.

If you have questions about this topic or other policy matters, please contact NCACPA Coordinator of Advocacy & Outreach Will Edmondson.