Taxable Items
North Carolina imposes sales and use tax on the sales price of, or gross receipts derived from, taxable sales of tangible personal property, certain digital property, and specified services. This includes the lease or rental of tangible personal property. The following list provides additional information about the items subject to tax.
Tangible Personal Property
- All Tangible Personal Property not Subject to a Special Rate
- Includes: Water, Steam, & Prewritten Computer Software
- Aircraft and Qualified Jet Engines
- Aviation Gasoline and Jet Fuel
- Boats
- Electricity
- Food, Non-Qualifying Food, and Prepaid Meal Plans
- Lease or Rental of Tangible Personal Property
- Manufactured and Modular Homes
- Piped Natural Gas
- Spirituous Liquor
Digital Property
Services & Other Items
- Admission Charges
- Dry Cleaners, Laundries, Apparel and Linen Rental Businesses, and Other Similar Businesses
- Prepaid Telephone Calling Service
- Real Property Contracts
- Rentals of Accommodations
- Repair, Maintenance, and Installation Services; and Other Repair Information
- Satellite Digital Audio Radio Service
- Service Contracts
- Telecommunications Service and Ancillary Service
- Video Programming Service