If you purchased taxable items for use, storage, or consumption in North Carolina and did not pay the applicable North Carolina sales tax at the time of purchase, you may owe North Carolina use tax. North Carolina consumer use tax is intended to complement the sales tax and applies when sales tax was not collected by the seller.
Common examples include purchases made:
- Online
- Through mail-order catalogs
- From television shopping networks
- From out-of-state retailers
- From other sellers that did not change North Carolina sales tax
Although many out-of-state retailers are required to collect North Carolina sales tax, some purchases may still be made without North Carolina sales tax being charged. In those situations, the purchaser is generally responsible for reporting and paying any use tax due.
What Is the Use Tax Rate?
Use tax is generally due at the same rate as the sales tax that would have applied if the item had been purchased in North Carolina. The rate depends on the type of item purchased and the county where the item is used, stored, or consumed in North Carolina.
How Do I Figure the Use Tax Amount?
Taxpayers with complete records, partial records, or no records of eligible purchases may use these resources to determine their consumer use tax liability. Use the table and worksheets found here to calculate your use tax liability.
Program Entry
To enter the Use Tax on your North Carolina return, follow the steps below:
- State
- Edit (three dots)
- Use Tax