Sales Tax Boundary Databases
Pursuant to the requirement of Section 305 of the Streamlined Sales and Use Tax Agreement, the databases at the following links specify the boundaries for all taxing jurisdictions in North Carolina using the Federal Information Processing Standards codes, with extensions for special taxing jurisdictions as of the dates indicated for each database.
- Boundary Database Q22014 effective April 1, 2014.
- Boundary Database Q12014 effective January 1, 2014
- Boundary Database Q42013 effective October 1, 2013.
- Boundary Database Q32013 effective July 1, 2013.
The Rate and Boundary Database Information document explains how the databases work and provides a layout of the tables. Database users should join E-Alerts, our tax updates mailing list, to be notified when new sales tax databases are added to the website.