Taxes & Incentive
STATE SALES TAX
A North Carolina sales tax of 6.75% is charged on all purchases. Accommodations charge 6.75% plus 3% Occupancy Tax.
STATE INCOME TAX
North Carolina does have a state income tax. There is a graduated income tax from 6% - 8.25%. .For more information contact the North Carolina Department of Revenue in Franklin at (828) 524-7300 or write to P.O. Box 25000, Raleigh, N.C. 27640. Your CPA would also have this information.
Macon County Personal Property Tax is 26.4 per hundred. The rate in the Town of Highlands is 0.18 per hundred of evaluation. For complete tax information, contact the Macon County Tax Office at the Macon County Court House in Franklin. The number is (828) 349-2000. For Highlands information, contact the Town Hall, P.O. Box 460, Highlands, N.C. 28741 or phone (828) 526-2118. There is no state property tax.