Permits

Coffee and cart permits in North Carolina

To sell coffee in North Carolina, you work with your county health department for food and mobile vending permits, then add a business license and state tax registration. Pick your county below for the department that handles your area and the steps to open.

100 counties in North Carolina. 30 have a detailed permit page below. For any other county, check your ZIP and we will point you to the right health department.

Statewide rules in North Carolina

In North Carolina, retail food and mobile food unit permits are issued by county environmental health departments, under the NC Division of Public Health Environmental Health Program.

Sales tax rate
4.75% state base rateTypical combined range: 6.75%-7.5%Counties, cities, and special or transit districts add local sales tax on top, so your combined rate depends on your exact address.North Carolina DOR sales and use tax rates
Food safety cards
At least one Certified Food Protection Manager per establishment through a nationally accredited program.

Typical license fees

North Carolina sets a uniform annual permit fee of $120 for all food establishments, mandated by General Statute 130A-248. County environmental health departments issue the permits and collect the fee. Of every $120 collected, $70 is distributed to county health programs and $50 supports the state inspections program.

Most food businesses
$120 a year

The $120 fee is state-mandated and applies uniformly to all food establishment permit categories statewide. Plan review fees for new construction or major remodels vary by county, typically $150 to $250. North Carolina sales and use tax registration (Certificate of Registration) is free via NCDOR.

Fee schedule, last verified July 14, 2026.

Official links, last verified July 14, 2026. Requirements vary by city and change over time.
Confirm the current steps and fees before you apply.

Counties with a detailed permit guide in North Carolina