Questions & Answers

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:

  • Tangible personal property, including (but not limited to):
    • Computers and other electronic equipment;
    • Home furnishings;
    • Clothing;
    • Jewelry;
    • Sporting goods;
    • Audio compact discs (CDs), tapes, and records;
    • ATVs (All Terrain Vehicles).
  • Digital property, including electronically accessed media:
    • An audio work. Examples include, but are not limited to, ringtones, digital music, readings of books or other written materials, speeches, and other sound recordings.
    • An audio visual work. Examples include, but are not limited to, movies, motion pictures, musical videos, news and entertainment programs, and live events.
    • A book, magazine, newspaper, newsletter, report, or another publication.
    • A photograph or a greeting card.
  • Prewritten software including electronic downloads of software.
  • Purchases or recharges of prepaid telephone calling cards and phones.
  • Certain service contracts.
  • Admission tickets to an entertainment activity purchased outside the state where admission to the activity may be gained in the state.
  • Repair, maintenance, and installation services performed outside the state where the item is returned to the owner or owner's designee inside the state.

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