Current Rates

Currently the general Sales Tax Rate in Onslow County is 7%. The sales tax rate on food is 2%.

Retail Sales

Retail sales of tangible personal property are subject to the 4.75% State sales or use tax. Items subject to the general rate are also subject to the 2.25% local rate of tax that is levied by all counties in North Carolina.

Sales taxes are not charged on services or labor.

Food Tax

The 2% Food Tax is charged on retail sales and purchases of qualifying food. Purchases of nonqualifying foods are subject to the general rate of State tax and the applicable local tax.

County Distribution of Funds

The County Portion of 2.25% consists of the following:

Article 39

• 1%
• This portion is strictly a county revenue

Article 40

• 1/2%
• 30% of this portion is used for school construction and improvements, the remaining 70% is county revenue

Article 42

• 1/2%
• 60% of this portion is used for school construction and improvements, the remaining 40% is county revenue

Article 46

• 1/4%
• This portion is strictly county revenue