What are examples of items subject to North Carolina use tax?
Items subject to sales and use tax include but are not limited to the following:
- Computers and other electronic equipment,
- Prewritten software including electronic downloads of software,
- Books, books on tape, and digital books delivered or accessed electronically,
- Audio compact discs, tapes, and records,
- Digital music delivered or accessed electronically,
- Magazines and newspapers including those delivered or accessed electronically,
- Clothing, appliances, furniture, home furnishings, sporting goods, and jewelry,
- Ringtones,
- Movies delivered or accessed electronically,
- Sales or recharges of prepaid telephone calling cards and phones.
