| North Carolina | 4.20% |
| Wake County | 2.00% |
| City + District Rates Range | 0.50% – 0.75% |
| Combined Sales Tax Rates Range | 7.25% – 7.50% |
Businesses are required to collect sales tax in Wake County if they have a sales tax nexus in North Carolina and sell to residents of Wake County, whether at a physical location within the county or online.
Physical Nexus: This occurs when a business has a tangible presence in the state. Examples include having a store, warehouse, office, or employees in North Carolina if your business operates any of these within the state, you have a physical nexus and must collect sales tax from customers in Wake County. Economic Nexus: This is based on the volume of sales or number of transactions a business conducts in the state. For instance, if your business exceeds a certain threshold of sales or transactions in North Carolina which is often defined as a specific dollar amount or number of transactions, you establish economic nexus. This means even if you don’t have a physical presence in the state, you are still required to collect sales tax from customers in Wake County.
