North Carolina is a destination-based state (sales are taxed where the buyer is located). Merchants collect the tax for the state where the merchandise is delivered to the customer. If the item is shipped to the customer, then tax applies for the delivery state. If the customer picks up the item at the merchant's location, tax should be collected for that state.
Sales tax is charged on the gross receipts of the retail sale or lease of tangible personal property (TPP), certain digital property, and certain services.
For manufacturers, purchases used for production are not taxed.
For distributors, items purchased for resale are not taxed.