North Carolina Sales Tax on Occasional Sales North Carolina: Sales Tax Handbook

North Carolina:

Are Occasional Sales subject to sales tax?

While North Carolina's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of occasional sales in North Carolina, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in North Carolina.

General Occasional Sales
Sales of are exempt from the sales tax in North Carolina.

Motor Vehicles
In the state of North Carolina, items are exempt from general sales and use tax, but subject to separate tax.

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