The Tax Foundation is taking a mid-year look at sales-tax rates across the United States.

North Carolina’s statewide rate of 4.75 percent ranks No. 36, but local sales taxes help boost the combined state and local rate in North Carolina to 6.87 percent.

That means North Carolina ranks No. 23 overall, just  behind New Jersey and roughly equal to Georgia.

Roy Cordato has recommended that North Carolina adopt a more “efficient, just” sales tax.