If you purchased items to be used or consumed in North Carolina but did not pay North Carolina sales tax on those items, you must pay Sales or Use Tax to North Carolina.
Examples of purchases where sales tax may not be collected are those made via the internet, mail order catalog or out-of-state.
Out-of-state retailers that are not engaged in business in this State are not obligated to collect North Carolina tax. However, some out-of-state retailers voluntarily collect North Carolina tax as an ease for their customers. Out-of-state retailers include mail-order companies; television shopping networks; firms selling over the Internet; and other retailers.
The use tax amount is .0675% of North Carolina taxable income. If you do not have any records of your out-of-state purchases, you may use the table here to estimate your use tax liability.
To enter the Use Tax on your North Carolina return, follow the steps below:
1. State Section
3. Use Tax