Understanding North Carolina’s Combined General Rate

North Carolina’s “combined general rate” sounds simple — one rate, right? Not quite. The 4.75% state rate gets layered with local add-ons, pushing totals from 6.75% to 7.5% depending on your customer’s location. This guide shows freelancers and small business owners how to apply the right rate, avoid costly mistakes, and stay audit-proof, whether you’re staging a home in Charlotte or fixing pipes in Gastonia.