North Carolina Use Tax
North Carolina Use Tax
You must pay consumer use tax if you purchased, leased, or rented items inside or outside this State for storage, use, or consumption in North Carolina and did not pay the applicable sales and use tax at the time of purchase. Items subject to North Carolina use tax include tangible personal property, certain digital property and taxable services. You must pay use tax to the Department when retailers, remote sellers, or facilitators fail to collect sales or use tax on taxable transactions.
Use Line 18 to report all consumer use tax that you owe on purchases other than purchases of a boat, an aircraft, or food subject to the 2% rate of tax. You must report consumer use tax due on the purchase of a boat or an aircraft on Form E-555. You must report consumer use tax due on the purchase of food on Form E-554.
To determine the amount of consumer use tax due you owe for tax year 2021, use the appropriate worksheet found on page 26 of these instructions. Note: If you certify that no consumer use tax is due, fill in the circle in the space provided. (
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