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;
- 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.