Minimum Sales Rate Tax for 2024
| 4.75% | Column content | Column content | Column content | Column content | |
| 0% | Column content | Column content | Column content | Column content | |
| 2.25% | Column content | Column content | Column content | Column content | |
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| 0.5% | Column content | Column content | Column content | Column content | |
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| Rtd Greater Denver | Column content | Column content | Column content | Column content | |
| Scientific & Cultural Fac.(cd) | Column content | Column content | Column content | Column content | |
| Regional Transport Authority | Column content | Column content | Column content | Column content | |
| Minimum combined sales tax rate value | 7.5% | Column content | Column content | Column content | Column content |
| Special tax | Column content | Column content | Column content | Column content | |
| Economic sales nexus threshold | $100,000 | Column content | Column content | Column content | Column content |
| Transactions threshold | 200 | Column content | Column content | Column content | Column content |
| Sales tax return filing due date | 20th day of the month following the reporting period | Column content | Column content | Column content | Column content |
The base state sales tax rate in North Caroline is 4.75%, but since the city-specific tax rate is 0%, the Durham County tax rate is 2.25% and the Co Tr tax is 0.5%, the minimum sales tax rate for Durham is 7.5%.
How to calculate your sales tax rate
Use our online sales tax calculator to determine the combined state and local sales tax rate for each location where you have a physical or economic nexus. Just enter your state and ZIP code to get your sales tax rate.
Looking for help calculating your sales tax? Contact us today to book a free consultation!
What is nexus?
In Durham, businesses must understand “nexus” to determine their tax obligations. Nexus refers to the connection that requires a business to collect sales tax in a state. This concept became even more important after the U.S. Supreme Court’s decision in South Dakota v. Wayfair, Inc., which allowed states to require sales tax collection based on economic activity rather than just a physical presence.
Specific sales tax rules for Durham
A 2% local sales tax is applied to qualifying food purchases, but it does not include transit and other local taxes. Boats are taxed at a 3% rate, with a maximum tax of $1,500 per item. Antique spirituous liquor and other spirituous liquors, excluding mixed beverages, are taxed at a 7% rate.
Services
Generally aren’t taxable
Goods
Most items, such as appliances, vehicles, furniture, sporting goods, & electronics, are taxable.
Clothing
Subject to sales tax
Electronics
Taxable
SaaS
Not taxable
Digital Products
Taxable
Software
Electronic prewritten software is taxable.
Freight/Shipping
Shipping costs included in the product’s sales price are taxable
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