Food trucks in North Carolina
North Carolina calls food trucks mobile food units. They follow statewide food rules (15A NCAC 18A .2600). The health permit comes from the local health department (county or district) that inspects the commissary your unit operates from (15A NCAC 18A .2670), after plan review and an inspection of the unit. Units that sell only items such as coffee, tea or lemonade are regulated by the NC Department of Agriculture and Consumer Services instead, according to Wake and Brunswick counties. Cities can add zoning or vending permits, and local fire officials handle fire code permits.
Read the full guide: how to get a food truck permit in North Carolina →
Who issues food truck permits in North Carolina
Licensed by county or city health departments
State law, as quoted in a 2012 NC DHHS memo, says a pushcart must use a permitted restaurant or commissary as its base. A mobile food unit must either have such a base or meet all the sanitation requirements of a permitted commissary itself. Wake County says you need an approved commissary to receive your permit. Guilford County says units return daily to a permitted commissary or restaurant and may not work out of a home. Source ↗
Register for sales and use tax online or with Form NC-BR. NCDOR says its online business registration system is free to use and most applicants get an account ID number right away. The state rate is 4.75%, and local and transit rates are added on top, so the total depends on the county. As listed on NCDOR on 2026-10-03, total rates in effect from July 1, 2026 include 8.25% in Mecklenburg, 7.25% in Wake, 7.5% in Durham and 6.75% in Guilford. Some counties add a prepared food and beverage tax. Wake County, for example, lists a 1% tax that covers mobile vendors. Source ↗
Local fire marshals and fire departments handle fire code permits and inspections. A code change document published by the NC Office of State Fire Marshal shows Section 105.5.32 of the 2024 North Carolina Fire Code, an operational permit for mobile food preparation vehicles with appliances that produce smoke or grease-laden vapors, marked as an optional permit. Whether you need it depends on the local fire code official. Durham County says it has adopted all required and optional operational permits, and its FY 2026-27 fee schedule lists a $150 permit for mobile food preparation vehicles (as listed on 2026-10-03). Some counties also want an NCDA&CS propane inspection, but NCDA&CS says its food truck inspections are suspended until further notice. Source ↗
Food truck cities in North Carolina
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Questions and answers
Who issues food truck permits in North Carolina?
The local health department (county or district) that inspects the commissary your unit operates from, under state rule 15A NCAC 18A .2670. Its environmental health program applies the statewide rules in 15A NCAC 18A .2600, reviews your plans, inspects the unit and issues the food service permit. Units that sell only items such as coffee, tea or lemonade are regulated by the NC Department of Agriculture and Consumer Services instead, according to Wake and Brunswick counties. Cities such as Raleigh can require their own vending or zoning permits as well.
Can I sell in more than one North Carolina county?
Under state rule 15A NCAC 18A .2670, your permit comes from the health department that inspects your commissary. You give that department a list of the counties and locations where you will operate. Before you sell in another county, you give that county's health department a list of your locations and keep it current. Guilford County asks for dates and times as well and says selling without this notice violates the permit and can lead to suspension. Check with each county where you plan to sell.
Is a commissary required for a food truck in North Carolina?
Pushcarts must use a permitted restaurant or commissary as their base. A mobile food unit needs one unless the unit itself meets all the sanitation requirements of a permitted commissary. Counties such as Wake require an approved commissary before they issue the permit, and home kitchens do not qualify.
Who inspects the propane system on a food truck?
Some counties want an LP-gas inspection by the NCDA&CS Standards Division before they issue a permit. Brunswick County is one example. As of 2026-10-03, NCDA&CS says all food truck inspections are suspended until further notice, so ask your county what it accepts in the meantime.
Sources
Facts checked against official sources on October 3, 2026. Rules change: confirm with the agency before you apply.
- www.dph.ncdhhs.gov/programs/environmental-health
- reports.oah.state.nc.us/ncac/title%2015a%20-%20environmental%20quality/chapter%2018%20-%20environmental%20health/subchapter%20a/15a%20ncac%2018a%20.2670.pdf
- reports.oah.state.nc.us/ncac/title%2015a%20-%20environmental%20quality/chapter%2018%20-%20environmental%20health/subchapter%20a/15a%20ncac%2018a%20.2658.pdf
- www.dph.ncdhhs.gov/programs/environmental-health/environmental-health-position-statements
- www.dph.ncdhhs.gov/news/press-releases/2012/12/03/mobile-food-unit-commissaries
- www.dph.ncdhhs.gov/media/1066/download
- www.dph.ncdhhs.gov/media/1021/download
- www.wake.gov/departments-government/public-health/food-trucks-and-hot-dog-carts
- www.wake.gov/departments-government/tax-administration/gross-receipts-tax/prepared-food-beverage-tax
- dconc.gov/Public-Health/Environmental-Health/General-Inspections/Basic-Requirements-for-Food-Service-Establishments
- dconc.gov/Public-Health/Environmental-Health/Fee-Schedule
- dconc.gov/Emergency-Services/Services-and-Special-Operations/Permits-and-Inspections
- dconc.gov/Emergency-Services1/Documents/FY-2026-27-APPROVED-FM-FEE-SCHEDULE.pdf
- www.guilfordcountync.gov/government/departments-and-agencies/department-health-and-human-services/public-health/environmental-health/food-lodging-and-institutions
- www.guilfordcountync.gov/government/departments-and-agencies/department-health-and-human-services/public-health/environmental-health/fee-schedule
- www.guilfordcountync.gov/faqs-mobile-food-units-and-push-carts/download?attachment
- brunswickcountync.gov/280/Pushcarts-Mobile-Food-Units
- www.ncagr.gov/divisions/standards/standards-lp-gas
- www.ncmhtd.com/NCDACS/Standards/FoodTruck
- www.ncosfm.gov/b-12-2024-ncfc-105532-food-trucks/open
- raleighnc.gov/permits/services/food-trucks-private-property-and-public-right-way
- www.charlottenc.gov/Services/Permits/Event-Permits/Food-and-Alcohol-Sales
- www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-forms-and-certificates/sales-and-use-tax-registration-applications
- www.ncdor.gov/registration
- www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates
- www.sosnc.gov/divisions/business_registration
- www.ncdot.gov/dmv/title-registration/vehicle/Pages/default.aspx