Proposed One-Fourth of One Percent (0.25%) Sales Tax

On August 6, 2026 the Board of County Commissioners approved a resolution to hold a referendum on the November 3, 2026 ballot on the question of whether to levy one-fourth of one percent (0.25%) of county sales and use tax pursuant to Article 46 of Chapter 105 of the North Carolina General Statutes. The ballot language will read:

[ ] FOR               [ ] AGAINST


Local sales and use tax at the rate of one-fourth of one percent (0.25%) in additional to all other State and local sales and use taxes to be used solely for classroom teacher salary supplements (70%), for fire protection equipment and services (18%), for Guilford Technical Community College (8%), and for qualifying municipalities for allowable expenses (4%).

Frequently Asked Questions

Tab/Accordion Items

Voters will have the opportunity to vote for or against an additional 0.25% of sales tax. This additional sales tax would be equivalent to an additional 25 cents per $100 of eligible purchases.

As outlined in state law, revenue generated from the sales tax must support the following:

  • 70% would support teacher and instructional support personnel supplements
  • 18% would support fire protection, primarily the rural fire departments.
  • 8% would support Guilford Technical Community College
  • 4% would support qualifying municipalities, which are currently identified as Oak Ridge, Pleasant Garden, Stokesdale, Summerfield, and Whitsett

It would require a change in state law to amend these allocations. Funding for municipalities would go directly to those organizations and not pass through the county.

Based on a fiscal note completed by the General Assembly Fiscal Research Division, the following amounts are estimated:

  • $20.2 million to support teacher and instructional support personnel supplements
  • $5.3 million to support fire protection, primarily the rural fire departments.
  • $2.2 million to support Guilford Technical Community College
  • $1.3 million to support qualifying municipalities, which are currently identified as Oak Ridge, Pleasant Garden, Stokesdale, Summerfield, and Whitsett

For more information on the estimated calculations, you can find the fiscal note from the Fiscal Research Division.

The proposed sales tax increase would not apply to items such as:

  • Prescriptions
  • Motor Vehicles
  • Certain Medical Equipment
  • Gasoline
  • Non-Prepared Food or Groceries

The North Carolina Department of Revenue provides information on which items are subject to sales and use tax. View more information on sales and use tax rates.

  • August 6, 2026: The Board of County Commissioners adopt the resolution.
  • November 3, 2026: Election
  • November 19, 2026: If the referendum passes, provide 10 days public notice of intent to adopt resolution levying the new tax
  • December 17, 2026: If the referendum passes, approve a resolution levying the tax to the Department of Revenue
  • April 2027: If the referendum passes, collection of revenue for 0.25% sales tax begins
  • July 2027: If the referendum passes, distribution of Sales Tax Begins.
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