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use tax

Use tax is a tax imposed by state taxing authorities on the purchase of goods outside the taxpayer’s state of residence when sales tax is not collected on the transaction. Use taxes are generally designed to discourage the purchase of goods that are not subject to sales tax.

In North Carolina (NC), use tax complements the state's sales tax. It is imposed on the use, storage, or consumption of tangible personal property in NC when sales tax has not been paid at the time of purchase. This typically applies to items bought from out-of-state vendors, through the internet, catalogs, or by telephone, and then brought into or delivered in North Carolina. The use tax rate in NC is the same as the sales tax rate, which is 4.75% at the state level, with local county or city taxes potentially adding to this rate. Taxpayers are responsible for paying use tax directly to the North Carolina Department of Revenue when filing their state tax returns if the seller does not collect North Carolina sales tax. The aim is to ensure that in-state and out-of-state purchases are taxed equally, thereby protecting local businesses from unfair competition and ensuring the state collects the revenue it is due.

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Taxes

use tax

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North-Carolina State Code

North-Carolina State Code

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Taxes

use tax