Mecklenburg County sales tax rate increases to 8.25%

If you sell taxable goods in Mecklenburg County, North Carolina, your sales tax rate is going up. The county is adding a 1.00% rate on top of the existing combined rate, bringing the total to 8.25% effective July 1, 2026. Here’s what you need to update before the change takes effect.

Alex_Lamachenka_TaxCloud

Written by Alex Lamachenka

Head of DemandGen

Calendar icon

Published

Key takeaways

  • Mecklenburg County’s combined sales and use tax rate increases from 7.25% to 8.25% on July 1, 2026
  • The new rate applies to most taxable items — a specific list of categories is exempt from the increase
  • New sales and use tax return forms are required for periods starting July 1, 2026; updated forms are available August 1, 2026

What changed

  • Previous rate: 7.25% combined state and local sales and use tax in Mecklenburg County
  • New rate: 8.25% combined state and local sales and use tax in Mecklenburg County
  • What changed: An additional 1.00% county rate has been added
  • Effective date: July 1, 2026

Rate breakdown effective July 1, 2026:

County County Rate Transit Rate Additional County Rate State Rate Total Rate
Mecklenburg 2.00% 0.50% 1.00% 4.75% 8.25%

Who this affects

  • Retailers selling taxable goods in Mecklenburg County — you’re required to collect the new rate on all retail sales and leases sourced to Mecklenburg County starting July 1, 2026
  • Remote sellers with Mecklenburg County customers — if you sell taxable items to buyers in Mecklenburg County and the retailer doesn’t collect the tax, the purchaser is liable for use tax at the new rate
  • Businesses filing paper returns — new forms are required for periods starting July 1, 2026; if you receive booklets by mail, expect updated forms in July or August
  • Ecommerce sellers using platform integrations — confirm your sales tax engine is applying the correct county-level rate for Mecklenburg County transactions from July 1 onward

Next steps for sellers

  • Verify that your sales tax calculations for Mecklenburg County reflect the 8.25% rate starting July 1, 2026
  • If you file paper returns, use the new forms for any period beginning on or after July 1, 2026 — updated forms are available August 1, 2026 on the NCDOR website or by calling 1-877-252-3052
  • Review whether any products you sell fall under the exempt categories below and confirm they are rated correctly

Items not subject to the rate increase

The additional 1.00% county rate does not apply to the following categories, which are taxed at specific rates:

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