North Carolina Sales Tax on Services North Carolina: Sales Tax Handbook

North Carolina:

Are Services 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 services in North Carolina, including janitorial services and transportation services. To learn more, see a full list of taxable and tax-exempt items in North Carolina.


Janitorial Services
EXEMPT
Sales of janitorial services are exempt from the sales tax in North Carolina.

Transportation Services
EXEMPT
Sales of transportation services are exempt from the sales tax in North Carolina.



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Source: http://www.salestaxhandbook.com/north-carolina/sales-tax-taxability/services