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North Carolina Grocery Tax (2026)

Permitted: Qualifying groceries are exempt from the state, transit, and general local sales tax, but a 2% local food tax applies.

PermittedVerified Jul 14, 2026

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Official source: ncdor.gov →

General legal information, not legal advice — verify important decisions with a licensed attorney.

Grocery Tax in states bordering North Carolina

The same rule in each neighboring state LawLert has verified, from that state’s own official source.

GeorgiaPermitted
Eligible food (groceries) is exempt from the 4% Georgia state sales tax but stays subject to applicable local sales taxes — per the DOR food rate chart, "exempt food is subject to all applicable local taxes," so grocery bills still carry the county portion.
Verified Jul 6, 2026 · Source: dor.georgia.gov · Full Georgia rule →
South CarolinaPermitted
Unprepared food eligible for purchase with USDA food coupons is exempt from the 6% state sales tax (SC Code 12-36-2120(75)). The exemption does not apply to local sales taxes unless a locality specifically exempts food; prepared/hot foods, alcohol, and tobacco stay taxable at 6%.
Verified Jul 18, 2026 · Source: dor.sc.gov · Full South Carolina rule →
TennesseeConditional
Groceries taxed at a reduced 4% state rate (plus local); repeal bills are pending.
Verified Aug 27, 2026 · Source: tn.gov · Full Tennessee rule →
VirginiaConditional
State grocery tax eliminated Jan 1, 2023 — but a 1% local option tax still applies to food statewide.
Verified Aug 27, 2026 · Source: tax.virginia.gov · Full Virginia rule →

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