The North Carolina/Brunswick County combined sales tax is 6.75% (July 1, 2007)
North Carolina taxable income is taxable income as calculated for federal income tax purposes, with certain adjustments. Tax rates are 6%, 7%, 7.75% or 8%.
North Carolina levies a tax on the privilege of using the highways at the rate of 3% of the retail value of a motor vechile. The tax cannot exceed $1,000 for Class A and Class B commercial motor vehicles. Tax is paid when a vehicle is purchased or titled in North Carolina.
North Carolina has no inheritance tax, but it does impose an estate tax based on the federal estate tax calculation.
A gift tax is imposed on a donor and the rate varies based upon the class of donee. Gifts of $11,000 or less per year to any individual are not taxable. Gifts to spouses are exempt as well.