What is the sales tax rate in Durham?
The combined sales tax rate in Durham, North Carolina is 7.5% as of 2026. It is made up of the North Carolina statewide base rate of 4.75%, plus applicable Durham County and local district taxes. Durham sits within Durham County, and the rate can vary slightly across ZIP codes because of special district additions (see the ZIP breakdown below).
Sales tax in North Carolina is administered by the North Carolina Department of Revenue, which collects and distributes tax on behalf of the state and its local jurisdictions. The rate applies to most retail sales of tangible personal property delivered within Durham.
Who needs to collect sales tax in Durham, North Carolina?
Any business with sales tax nexus in North Carolina must register, collect, and remit sales tax on taxable sales delivered to Durham. Nexus is established through:
- Physical presence: an office, store, warehouse, employee, or inventory located in North Carolina.
- Economic nexus: exceeding $100,000 in sales to North Carolina customers in the current or prior year.
- Marketplace facilitators: platforms such as Amazon or Etsy collect and remit on behalf of their third-party sellers.
Out-of-state (remote) sellers that cross North Carolina's economic nexus threshold must register with the North Carolina Department of Revenue before continuing to sell into the state.
How do you register for a sales tax permit in Durham?
To collect sales tax in Durham, you must register for a sales tax permit with the North Carolina Department of Revenue. Registration is generally free. You will typically need your EIN or SSN, business entity details, bank account information, and an estimate of your monthly North Carolina sales. Most permits are issued within a few business days of an online application.
How do you charge the right sales tax in Durham?
Sales tax in Durham is charged based on the delivery address. For orders shipped to a Durham address, the combined rate of 7.5% generally applies; for in-store sales, the rate is based on the store's location. Because some ZIP codes within Durham County carry additional special-district taxes, always confirm the exact rate for the specific delivery ZIP code. The tables below show the most common Durham ZIP codes and how Durham compares with other cities in Durham County and across North Carolina.
