Sales Tax

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Application

Please refer to the North Carolina Department of Revenue website for information on taxable items.

Other than the categories of items exempted by law, all purchases (and rental) of supplies and material by the College are subject to a 7.25% sales tax, for all orders regardless of what state it is ordered from or the ordering method.

NOTE: CPCC is not tax exempt.

Method of computing

All  sales taxes are calculated on the total cost, including freight cost, if the shipment originated outside the state. If the shipment originated within North Carolina, the freight costs are not taxable.

Where items are being traded in as part of the payment, the sales tax is calculated on the original sales cost rather than on the net cost.