i'm starting to think NC stands for new and improved chicago. here they made it as confusing as they could manage.
linkIn North Carolina, the state levies a general retail sales and use tax of 5.25 percent. Most counties levy a 2.5 percent local sales and use tax on items taxed by the state at its general rate. As a result, the combined general state and county tax rate is 7.75 percent in all counties except Mecklenburg County, which has a rate of 8.25 percent due to a 0.5 percent public transit tax. Alexander, Catawba, Cumberland, Haywood, Martin, Pitt, Sampson & Surry have an additional .25% sales tax.
Most tangible goods, room and cottage rentals, laundry and dry cleaning services, mixed beverages
State tax rate 5.5% and Local tax rate 2.25%*
Telecommunications services, spirituous liquor,cable and satellite television
7% and Exempt
Sales of aircraft, boats
3% and Exempt
Electricity for general use
3% and Exempt
Electricity for qualifying manufacturing industries and plants
0.8%** and Exempt
Food for home preparation
Exempt and 2%
* Mecklenburg County has an additional .5% sales tax; Alexander, Catawba, Cumberland, Haywood, Martin, Pitt, Sampson & Surry have an additional .25% sales tax.
**Effective July 1, 2010, sales of electricity to manufacturers for qualifying purposes will be exempt from sales and use tax.