Guilford County Local Sales and Use Tax Referendum

What it does

Local sales and use tax at the rate of one-fourth of one percent (0.25%) in addition to all other State and local sales and use taxes to be used solely for classroom teacher salary supplements (70%), for fire protection equipment and services (18%), for Guilford Technical Community College (8%), and for qualifying municipalities for allowable expenses (4%).

A YES vote means

Guilford County would levy a local sales and use tax of one-fourth of one percent (0.25%), in addition to all other state and local sales and use taxes to be used only for classroom teacher salary supplements (70%), fire protection (18%), Guilford Technical Community College (8%) and qualifying municipalities (4%).

A NO vote means

Guilford County would not levy the additional 0.25% local sales and use tax.

What it would cost

0.25% sales tax: $0.25 on a $100 taxable purchase.

Needed to pass

A simple majority: more than half of the YES and NO votes on this measure must be YES. Leaving it blank doesn't count either way.

Left–right lean

Unclear: our AI read of the official summary isn't confident enough (we require 70%) to place this on the left–right spectrum, so we don't. Read the summary and decide for yourself.

The YES and NO lines are SpectrumVote's plain-language reading of the official text above; the official text is what you vote on.

Official text: source

Background

This is an advisory referendum under Article 46 of Chapter 105 of the N.C. General Statutes; the Guilford County Board of Commissioners passed the resolution calling it on August 6, 2026 (File 2026-299), according to the county's legislative record, which does not list the vote.

According to the county's background statement, the board approved ballot language at a January 15, 2026 work session stating the 70/18/8/4 split, and the General Assembly approved SB 1074 on July 2, 2026, allowing that wording on the ballot.

According to the county record, the 4% municipal share currently covers Oak Ridge, Pleasant Garden, Stokesdale, Summerfield and Whitsett.

The action rescinds and replaces a referendum resolution the board adopted on June 18, 2025, according to the record.

Put on the ballot by Guilford County Board of Commissioners, August 6, 2026 (File 2026-299; vote not recorded in the online record).

From official source.

In the news

• Guilford voters will see quarter-cent sales tax on Nov. ballot · WFDD

Next elections here

• 2028 presidential election · Who has filed so far, from FEC filings

Quick answers

What does a YES vote on Guilford County Local Sales and Use Tax Referendum mean?

Guilford County would levy a local sales and use tax of one-fourth of one percent (0.25%), in addition to all other state and local sales and use taxes to be used only for classroom teacher salary supplements (70%), fire protection (18%), Guilford Technical Community College (8%) and qualifying municipalities (4%).

What does a NO vote on Guilford County Local Sales and Use Tax Referendum mean?

Guilford County would not levy the additional 0.25% local sales and use tax.

How many votes does Guilford County Local Sales and Use Tax Referendum need to pass?

A simple majority: more than half of the YES and NO votes on this measure must be YES. Leaving it blank doesn't count either way.

Should I vote yes or no on Guilford County Local Sales and Use Tax Referendum?

SpectrumVote doesn't endorse anyone or tell you how to vote. Read what a YES and a NO vote each do, and the official text, then decide based on what you want to happen.

When is the vote?

The general election was Tuesday, November 3, 2026. Counts are unofficial until each state certifies its results over the following weeks; your state or county election office has the official results.