Understanding Durham Tax Jurisdictions
Purchases made in Durham are subject to multiple layers of taxation. The combined rate of 7.500% is the sum of the North Carolina state rate (4.750%), the Durham County rate, and any applicable municipal or special district taxes (such as transit or school funds).
Because sales tax in North Carolina is primarily destination-based, this rate applies to items delivered to or purchased within Durham city limits.
Rate Breakdown for Durham
- North Carolina State Sales Tax4.750%
- Local (County/Municipal/District) Tax2.750%
- Total Combined Sales Tax Rate7.500%
Example Sales Tax Calculation
Here is how a $100.00 purchase is calculated in Durham:
