During the November 3, 2026, General Election, Currituck County voters will decide whether to implement a local sales tax of one-quarter of a cent ($ 0.0025) on certain purchases made in Currituck County. The vote is included on the ballot as a public referendum requested by the Board of Commissioners.
The sales tax is intended to generate an alternative source of funding for the county. The Board of Commissioners will designate the additional sales tax revenue for infrastructure expansion and improvements and public safety services for the community. A sales tax of one-quarter of a cent is expected to generate an estimated $2.3 million annually, based on previous years’ sales tax data.
Purchases such as groceries, gasoline, prescription medicines, vehicles, and some agricultural supplies will not be subject to the additional one-quarter of a cent sales tax. Clothing, prepared food and drinks in restaurants, household goods, and vacation rentals will be subject to the one-quarter of a cent sales tax. This will apply to everyone who makes those purchases in Currituck County.
The current sales tax rate in Currituck County is 6.75%. If the referendum is passed, it would increase to 7.00% on applicable purchases. For illustrative purposes, a clothing purchase of $100 currently yields a sales tax of $6.75. If the referendum is approved, the sales tax on the same purchase would equal $7.00.
The one-quarter of a cent local sales tax is a revenue-generating tool provided to counties by Article 46 of the North Carolina General Statute. Currently, 48 counties have implemented the one-quarter of a cent sales tax.
