The Cary, NC sales tax rate is 7.25% in the Wake County portion of town and 7% in the Chatham County portion. Cary straddles the county line, and because Wake and Chatham set different local rates, the combined rate you pay depends on which side of that line the store sits on.
How Each Rate Breaks Down
Both rates start with North Carolina’s 4.75% state sales tax. From there, the two counties diverge.
In the Wake County part of Cary, the combined 7.25% is made up of the 4.75% state rate, a 2% Wake County local tax, and a 0.5% transit tax that funds regional public transportation. Every $100 of taxable goods costs you $7.25 in tax.
In the Chatham County part of Cary, the combined 7% comes from the same 4.75% state rate plus a 2.25% Chatham local tax. Chatham has no transit tax, which leaves the total a quarter point below the Wake side.
Which Rate Applies to You
North Carolina uses destination-based sourcing, so the tax follows where the buyer takes possession of the goods rather than where the seller is based. Walk into a store on the Wake County side of Cary and you pay 7.25% at the register. Walk into a store on the Chatham County side and you pay 7%. For deliveries, your address controls: order online from a Raleigh retailer and have it shipped to a Wake County address in Cary, and you pay 7.25%. On a large purchase, the quarter point difference is worth checking.
Categories Taxed at a Different Rate
Not everything in Cary is taxed at the full combined rate. A handful of categories are taxed lower, higher, or not at all.
Groceries
Unprepared food is taxed at a flat 2% statewide, regardless of county. The state’s 4.75% rate and the local and transit taxes don’t apply. A $150 grocery trip in Cary costs $3 in tax whether you shop on the Wake or Chatham side. Candy, soft drinks, and prepared foods are excluded from the reduced rate and get taxed at the full combined rate.
Prepared Food and the Wake County Meal Tax
Restaurant meals, takeout, coffee shop orders, and any food heated or combined for immediate consumption are taxed at the full combined rate. On top of that, Wake County adds a 1% prepared food and beverage tax on every restaurant bill within its borders. A sit-down dinner in the Wake County part of Cary carries an 8.25% total tax: 7.25% sales tax plus the 1% meal tax. The Chatham County part of Cary does not have this extra meal tax.
Prescriptions and Medical Equipment
Prescription medications are fully exempt from state and local sales tax. Durable medical equipment sold on prescription, including oxygen delivery systems, mobility devices, and prosthetics, is also exempt. Over-the-counter medications don’t share the exemption and are taxed at the standard combined rate.
Vehicles
Cars, trucks, and motorcycles are not subject to the regular sales tax. North Carolina charges a 3% highway-use tax when a vehicle title transfers, collected through the DMV at registration rather than at the dealership. The rate applies to both new and used vehicles.
What About Services and Digital Goods?
Digital goods carry the same tax rate as physical ones. Downloaded movies, music, ebooks, digital newspapers, and photographs delivered electronically all get taxed at the full combined rate for your county, whether you buy them outright or subscribe.
Most services are not taxed. Legal advice, accounting, engineering, medical care, and consulting fall outside the sales tax base. A narrower set of services is taxable, including dry cleaning, laundry, telecommunications, and linen rental. The line can blur when a service produces a tangible deliverable such as custom software or printed blueprints.
Clothing has no special exemption in North Carolina. A winter coat is taxed at the same combined rate as a television.
Casual and One-Off Sales
Selling personal belongings at a yard sale or through an online marketplace generally doesn’t require you to collect sales tax, as long as you paid tax when you originally bought the items and you aren’t in the business of selling similar goods. Selling your used lawnmower once is fine. Selling lawnmowers regularly puts you in retailer territory, and the state expects you to register and collect tax.