Sales Tax in Clayton, North Carolina in 2024

The combined sales tax rate for Clayton, North Carolina ranges from 6.75%-7.25%. Your total sales tax rate combines the North Carolina state tax (4.75%) and the county sales tax (2.00%-2.50%). Clayton doesn’t levy a city sales tax, nor a special tax.

We'll walk you through how the sales tax rate is determined for Clayton and address some common questions you may have. We'll also cover how to collect, audit, and remit sales tax in Clayton.

Plus, we’ll share the best solution that will ensure you are always compliant across the entire sales tax lifecycle.

Disclaimer: Our sales tax data is updated on a quarterly basis.

Clayton Sales Tax Rate 2024

Clayton is located in North Carolina, United States. Its minimum sales tax rate is 6.75%, and its maximum sales tax rate is 7.25%. These rates include local and state sales tax rates.

Here is how the Clayton sales tax rates breaks down:

Tax Jurisdiction	Min. Rate	Max. Rate
State Tax	4.75%	4.75%
County Tax	2.00%	2.50%
Combined Rate	6.75%	7.25%

Sales Tax Rates in Clayton by Zip Codes and Districts

Below are the sales tax rates in Clayton broken down by districts and zip codes:

District	Zip Codes	Combined Sales Tax Rate
JOHNSTON COUNTY	27520, 27527	6.75%
WAKE COUNTY|WAKE COUNTY TRANSIT	27610, 27520, 27527	7.25%

How Does the Clayton Sales Tax Compare to the Rest of North Carolina?

The minimum sales tax rate in Clayton (6.75%) is also the lowest rate in North Carolina. It is 0.75% lower than the highest sales tax rate in North Carolina, which is 7.50% in Hillsborough.

The maximum sales tax rate in Clayton (7.25%) is 0.50% higher than the lowest rate and 0.25% lower than the highest rate.

To give you a better idea, here’s a comparison of Clayton sales tax rates with a few other cities in North Carolina:

City	Sales Tax Rates
Burgaw	6.75%
Clayton	6.75%-7.25%
Hope Mills	7.00%
Garner	7.25%
Hillsborough	7.50%

You can also compare the sales tax rate of Clayton against the North Carolina cities closest in population size:

• Matthews's sales tax rate is 7.25%
• Statesville's sales tax rate is 6.75%

What Creates Sales Tax Nexus in Clayton?

Clayton doesn’t have any separate nexus rules. It follows the North Carolina state tax law.

Read More: Check out this detailed guide on Sales Tax in North Carolina.

North Carolina state sales tax nexus rules are:

• Economic Nexus: Businesses making taxable sales of more than $100,000, or 200 separate transactions in the past 12 months.
• Physical Location: Businesses having a store, office, warehouse, or other place of business. Selling or distributing taxable items in company-owned vehicles in the state also creates a nexus.
• Employee Location: Businesses with employees in the state.
• Special Events: Businesses that sell taxable goods and services in specialty markets, flea markets, fairs, festivals, sporting events, entertainment events, and other events must register for sales tax.

What Products Are Exempt from Clayton Sales Tax?

Sales tax exemptions are granted by the North Carolina sales tax law — without any unique exceptions for the Clayton.

• Products of forests and mines sold in their original or unmanufactured state.
• Sales of commercial logging machinery, its parts, lubricants, and fuel.
• Sales of mill machinery, mill machinery parts, or accessories to a manufacturing plant or contractor. 
• Medical equipment like prosthetic devices, durable medical supplies, and over-the-counter drugs sold on prescription.  
• Sales of diapers or incontinence underpads sold on prescription by an enrolled State Medicaid provider to beneficiaries of the State Medicaid program.
• The lease or rental of films, motion picture films, transcriptions, and recordings to radio stations and television stations that have the exemption certificate from the Federal Communications Commission.
• Food and prepared food sold within the school building during regular school hours.
• Tangible personal property purchased for exporting to a foreign country for exclusive use or consumption in other countries.

Who Needs a Sales Permit in Clayton?

You need to apply for a certificate of registration when you do business in North Carolina. For example, when you sell (or rent) tangible property, certain digital products, or taxable services. This includes selling at retail or specialty markets or events.     

You’ll also need a sales permit if you’re a remote seller making more than $100,000 or 200 transactions in the state. Additionally, although wholesalers don’t need to pay sales tax, they need to register and obtain a Certificate of Registration.

A sales tax permit is usually issued by the state in the United States. You can register for one online at the North Carolina Department of Revenue.

How to Collect Sales Tax in Clayton

North Carolina is a “destination-based” sales tax sourcing state. 

This means when you make a taxable sale to a customer in North Carolina, you should charge the combined sales tax rate at the buyer’s ship-to address. 

For instance, if you have a business located in Los Angeles, California, and sell to a customer in Clayton, North Carolina — you’ll have to charge the customer the sales tax rate of Clayton.

Learn more about origin-based and destination-based sales tax sourcing here.

How to File and Pay Sales Tax in Clayton

You have multiple options to file and pay Clayton sales tax returns:

• File and pay online: You can file and pay North Carolina sales tax online via their Online Filing and Payments system. Taxpayers who owe more than $20,000 per month should file and pay online.
• File and pay by mail: You can fill out form E-500 and mail it in. You’ll receive a sales tax return booklet when you register for a North Carolina sales tax permit.
• Telefile: You can telefile by calling 1-877-252-3052
• Even better, you can streamline your sales tax management with Zamp. Our comprehensive white-glove onboarding, precise calculations, and easy registrations will help you maintain compliance across the United States!