Invoicing in North Carolina

Built-in handling of NC sales tax (4.75% state rate) and statutory late fees.

State sales tax
4.75%
Late fee max
1.5%/mo
Metros covered
15
Written contract req.
Yes

North Carolina compliance at a glance

  • Sales tax: 4.75% state rate. State 4.75%; combined 6.75-7.5%. Some services taxable (repair to tangible).
  • Late fees: Up to 1.5% per month. (N.C. Gen. Stat. §24-1.1) Default 8%/yr; contract rates up to 16%/yr without licensing.
  • Written contracts: Required for jobs over $30,000.
  • Prompt-pay law: North Carolina Prompt Payment Act (N.C. Gen. Stat. §143-134.1 for public; §22C-1 for construction). Construction subs paid within 7 days of GC receiving payment; 1% per month interest if late.

North Carolina metros

North Carolina guides