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In С»ÆѼÊÓƵ County, North Carolina, all prepared food and beverage sales are subject to a 1% tax. Vendors participating in the NC State Fair are required to comply with this tax to maintain their good standing with both С»ÆѼÊÓƵ County Tax Administration and the NC State Fair administration. Failure to comply will result in the Fair administration being notified and future vendor contracts being cancelled.

New for 2025- Online sales reporting

In past NC State fair events, all vendors were required to visit the Kerr Scott Building in person to report their sales to С»ÆѼÊÓƵ County and pay the 1% Prepared Food and Beverage Tax in cash.

We recognize that leaving your booth during a busy day can be challenging. To make the reporting more efficient, С»ÆѼÊÓƵ County Tax Administration is transitioning toward using available technology to allow for digital reporting and payments and phasing out cash payments. For 2025, vendors will be able to complete their sales form online through a .

We encourage all vendors to take advantage of this new online method to report and pay their sales tax.

Important! The Fair sales reporting form must be completed by Thursday, October 23rd, 2025. Once your form is submitted, our staff will review your reported sales. Once approved by our staff, you will receive an email with a bill number, which you can use to pay online. 

The bill must be paid online no later than 12:00 p.m. on Friday, October 24th, 2025. If you submit the reporting form and pay online by these deadlines, you will not need to leave your booth to report sales or pay the tax in person.

However, if you do not complete the online sales report and pay online, you will be required to bring your physical sales form to the Kerr Scott Building to report your sales and make payment at that time.

Online payment options for NC State Fair vendors

Online payment options for the NC State Fair 1% prepared food and beverage tax include:

• ACH (no fees)
• Credit or debit card
• Apple Pay
• Google Pay
• PayPal
• Venmo

Please note: Transaction fees apply to all payment methods listed above except ACH.