Is clothing taxed in North Carolina?
Quick answer
Yes. Clothing is fully taxable in North Carolina at the combined state and local rate.
Clothing is taxable at the combined rate; North Carolina ended its holiday in 2013.
Rule summary
How North Carolina treats each category.
| Everyday clothing and footwear | Taxable at the combined rate (7%–7.25%) |
|---|---|
| Accessories, jewelry, handbags | Taxable in nearly every state, including exemption states |
| Sports and protective equipment | Taxable — treated as equipment, not clothing |
| Sales tax holiday | None |
Source: North Carolina Department of Revenue · rates as published for 2026
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the North Carolina Department of Revenue or a tax professional before relying on it for filing.
Combined rates in North Carolina
What a taxable purchase actually costs in North Carolina.
Frequently asked
Answers pulled from the same rule set.
- Is clothing taxed in North Carolina?
- Yes. Clothing is fully taxable in North Carolina at the combined state and local rate.
- Are shoes taxed in North Carolina?
- Yes, footwear is taxed at the same combined rate as other clothing.
More North Carolina guides
Other North Carolina rules that change the total.