The Charlotte-Mecklenburg Board of Education (CMBOE) is not tax exempt and is required to pay sales tax on tangible personal property used for storage, use, or consumption. The sales tax rate in Mecklenburg County NC is 7.25% (4.75% state, 2.00% N.C. County, .5% Mecklenburg County, NC).
Vendors must include the 7.25% sales tax on a separate line of their invoices. Out-of-state vendors are not required to collect North Carolina or MecklenburgCounty sales tax unless the vendor is registered with the Department of Revenue to collect and remit sales and use tax to the State.
By state statute, certain items purchased from suppliers are exempt from sales and use tax or have a different State tax rate. Please refer to the North Carolina Department of Revenue at for a list of exempt items and special sales and use tax rates.
