North Carolina: Sales Tax Handbook
Are Newspapers and Magazines subject to sales tax?
While North Carolina's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of newspapers and magazines in North Carolina, including newspapers and periodicals. To learn more, see a full list of taxable and tax-exempt items in North Carolina.
Newspapers
TAXABLE
In the state of North Carolina, the newspapers sold through the use of a coin-operated vending machine are subject to the general state and applicable local and transit sales and use taxes on 50% of the sales price.
Periodicals
TAXABLE
In the state of North Carolina, magazines sold by subscription and delivered by the mail are considered to be exempt.
-->
Back to North Carolina Sales Tax Handbook Top