Voters authorized an additional one-fourth of one percent (0.25%) of sales tax. This additional sales tax would be equivalent to an additional 25 cents per $100 of eligible purchases. An example of the question as it appeared on the November 3, 2026 ballot is below.
 

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

This distribution is part of the law authorizing the levy and would require a change in state law to amend. Funding for municipalities will 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.

Guilford County will model, evaluate, and refine these estimates each year during the annual budget development process.

The Article 46 sales tax levy 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.