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 (0.25%) on certain purchases made in Currituck County. Only voters can decide whether the tax is implemented.
Why Is This On The Ballot? The sales tax is intended to generate an alternative source of funding for the county. A sales tax of one-quarter of a cent is expected to generate an estimated $2.3 million each year for Currituck County, based on previous years’ sales tax data. The vote is included on the ballot as a public referendum requested by the Board of Commissioners.
How Does This Affect The Tax Rate? The current sales tax rate in Currituck County is 6.75%. The one-quarter of a cent sales tax is equal to 0.25%. Therefore, if voters approve the referendum, the sales tax would increase to 7.00% on applicable purchases.
- One-quarter of a cent is equal to one-fourth of a penny ($0.0025). This equates to an additional $0.01 (one cent) of sales tax for every $4.00 spent.
- 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.
How Will The Sales Tax Collected Be Used? The Board of Commissioners has designated the revenue for:
- Infrastructure expansion and improvements
- Public safety services for the community
Who Pays The Tax? The sales tax will be paid by:
- Currituck County residents
- People visiting Currituck County
- People traveling through Currituck County who make purchases
Exempt Purchases: By law, this tax will not apply to groceries, gasoline, prescription medicines, vehicles, and some agricultural supplies.
Applicable Purchases: Clothing, prepared food and drinks in restaurants, household goods, and vacation rentals will be subject to the one-quarter of a cent sales tax.
Is Currituck County Allowed To Do This? 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.
Ballot Question Per N.C. General Statute, the question will appear on the ballot as follows:
