 |
 |
||||||||||
| Home | About Us | Payment Options | Customer Service | States | Tax Corner | ||||||
|
||||||||||||||||||||||||
 |
|
|
The use tax is a tax due on purchases made outside of North Carolina for storage, use, or consumption in North Carolina. The use tax is paid to the N. C. Department of Revenue by the purchaser when the North Carolina tax has not been collected by the seller. Use tax is not a new tax. It was first enacted in 1939.
The use tax is calculated at the same rate as the sales tax, which is 7% in all counties except Mecklenburg. In Mecklenburg County the rate is 7.5%. All purchases of tangible personal property that would be subject to the sales tax if purchased in North Carolina are subject to the use tax. Some examples include: books, cassettes, compact discs, computers, electronic equipment, clothing, jewelry, canned software, sporting goods, audio and video tapes, appliances, and furniture and other home furnishings, whether purchased by mail order, catalog, shopping networks, or on the internet. If you believe the estimate from the table is too high for your out-of-state purchases, you may estimate what you think you owe. You will not receive a bill if you do not enter an amount or if you indicate that no use tax is due. However, your income tax return must be signed verifying that the information on the return is correct. If the Department discovers that you owe use tax on out-of-state purchases, you will be assessed tax plus penalties and interest. In addition, your records could be audited. For additional information contact the NC Department of Revenue
|
