Distribution

Sales Tax Distribution


Sales Tax is charged and collected by retailers then sent to the North Carolina Department of Revenue. The Department of Revenue then allocates the county portion (2.25% as of October 1, 2010) of the sales tax collected among all of the counties in North Carolina as follows:

Article 39


The net proceeds are distributed based on the county in which the sale was made.

Article 40


The net proceeds are placed in a statewide pool and distributed based on population.

Article 42


The net proceeds are distributed based on the county in which the sale was made.


Article 46


The net proceeds are distributed based on the county in which the sale was made.


Distribution Details


The Department of Revenue distributes the sales tax within the county to the county and municipalities in accordance with the method the Board of Commissioners selects each April. As of July 1, 2013 (for taxes paid on sales in the month of July) the distribution method is the ad valorem method.