Sales Tax Referendum 2026

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Sales Tax Referendum

What Is This About?

Sampson County voters will see a question on the November 3, 2026, election ballot. The question asks whether the county should add a small sales tax called a local option sales tax.

The tax would be one-half cent (0.5%), which means sales tax would change from 7% to 7.50%.

Only voters can decide whether this tax will be approved as authorized by the General Assembly.

 

How Could the Money Be Used?

If voters approve the tax, the Board of Commissioners has said the money would be used to:

  • Public school capital outlay purposes, as defined in G.S. 115C-426(f), or to retire any indebtedness incurred y the county for these purposes.
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What Would the Tax Do?

If voters approve the tax, the anticipated revenue generated by one-half (1/2) percent local sales and use tax is approximately $4 million annually which would be equivalent to 5 and ½ cents if added to the property tax levy rate.

 

The North Carolina Department of Revenue has a dedicated page detailing sales and use taxes, as well as taxable items. Residents can review this information on its official website.

 

What Is a Sales Tax?

A sales tax is added when people buy certain items in a store. Sales tax is paid by:

  • People who live in Sampson County
  • People visiting Sampson County
  • People traveling through Sampson County who make purchases

This is different from property tax, which is only paid by people who own property, like a house or land.

Key Facts

  • Who decides: Sampson County voters.
  • When: November 3, 2026, Election.
  • Estimated annual revenue: approximately $4 million.
  • Tax rate change: from 7% to 7.50% total sales tax in Sampson County.
  • Exemptions: Groceries (non-prepared foods), gasoline, and prescription medications are not taxed under this local option.

 

Election Date: November Election date, early voting period, and mail-in ballot deadlines.

Effective Date: In coordination with the North Carolina Department of Revenue, the anticipated start date would be July 1st, 2027.

 

Resolution regarding the Sales Tax:

Resolution-for-Additional-Sales-Tax.pdf(PDF, 108KB)

Sampson County Board of Commissioners Meeting - July 13, 2026

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