The sales tax rate in Brunswick County, NC is 6.75% on most retail purchases. That figure combines North Carolina’s 4.75% state sales tax with a 2% local tax collected by the county.1North Carolina Department of Revenue. Current Sales and Use Tax Rates A handful of common purchases — groceries, vehicles, boats, aircraft, and overnight lodging — don’t follow that standard rate, and the differences are large enough to matter.
What Makes Up the 6.75%
North Carolina charges a 4.75% statewide sales tax on most retail transactions.2North Carolina General Assembly. North Carolina General Statutes 105-164.4 – Tax Imposed on Retailers and Certain Facilitators Brunswick County adds 2% in local tax on top. The result is 6.75% on everyday purchases: clothing, electronics, furniture, household goods, and similar items.
Some North Carolina counties have adopted an additional transit tax that pushes their combined rate up to 7.5%. Brunswick County has not. The rate is 6.75% everywhere in the county for general retail.
Groceries Are Taxed at Only 2%
Qualifying food is exempt from the 4.75% state portion, so most groceries carry only the 2% local tax in Brunswick County.3North Carolina General Assembly. North Carolina General Statutes 105-164.13B – Food Exempt From Tax4North Carolina Department of Revenue. Food, Non-Qualifying Food, and Prepaid Meal Plans That’s a real difference on a monthly grocery bill.
Not everything you can buy at a grocery store qualifies, though. Prepared food, soft drinks, candy, dietary supplements, and food sold through vending machines all get taxed at the full 6.75%. Restaurant meals count as prepared food. The line matters most at delis and bakeries: a loaf of bread off the shelf is taxed at 2%, but a hot sandwich from the counter is taxed at 6.75%.
Vehicles, Boats, and Aircraft Follow Different Rules
Buying a car, truck, or motorcycle doesn’t trigger the 6.75% sales tax. North Carolina charges a 3% highway-use tax instead, assessed every time a title is transferred.5NCDOT. Official NCDMV – Vehicle Taxes There’s no dollar cap for standard passenger vehicles bought from a dealer, so a $40,000 car produces $1,200 in tax. Commercial vehicles are capped at $2,000. If you move to North Carolina with a vehicle you’ve owned more than 90 days, the maximum tax when you register it is $250.
Boats are taxed at 3% of the purchase price, capped at $1,500 per boat, and local tax doesn’t apply.6North Carolina Department of Revenue. Boats and Related Items That cap takes in any accessories attached at delivery, installation labor, and freight. Aircraft are taxed at the 4.75% state rate with a cap of $2,500 per aircraft.7North Carolina Department of Revenue. Notice of Change – Aircraft Sales
Short-Term Lodging Adds a 1% Occupancy Tax
If you’re renting a hotel room or vacation home in Brunswick County, there’s an extra 1% room occupancy tax on top of the regular sales tax for stays shorter than 15 days.8Brunswick County Government. Fact Sheet – Brunswick County 1 Percent Room Occupancy Tax Stays of 90 consecutive days or longer are exempt, as are nonprofit rentals and direct sales to the federal government.
One boundary worth knowing: properties located inside the towns of Sunset Beach, Ocean Isle Beach, Caswell Beach, or Holden Beach remit occupancy tax to the municipality rather than to the county, and the rules on those stays may look different from the county’s 1%.
Buying From Out of State
When you buy something from a seller that doesn’t collect North Carolina sales tax, you owe consumer use tax at the same rate the sale would have carried: 6.75% for most goods, 2% for qualifying food.9North Carolina Department of Revenue. Consumer Use Tax Most large online retailers already collect it. Smaller sellers and private-party purchases are where a gap tends to open up.
Individuals report use tax on non-business purchases directly on their state income tax return, Form D-400. Qualifying food taxed at the reduced rate goes on Form E-554. Boats and aircraft have their own form, E-555.9North Carolina Department of Revenue. Consumer Use Tax
Which Rate Applies: Where the Sale Happens
North Carolina uses destination-based sourcing, so the rate is set by where you receive the item, not where the seller is.10North Carolina General Assembly. North Carolina General Statutes 105-164.4B – Sourcing Principles Order something online that ships to your Brunswick County address and you pay 6.75%, regardless of where the seller sits. Walk into a store and the tax is based on that store’s location, so a purchase made in a county with a 7.5% rate carries 7.5%.