Questions & Answers

At what rate do I calculate my use tax?

The use tax is calculated at the same rate as the sales tax.

For January 1, 2020 through June 30, 2020, the rate was 7.5% in Durham and Orange Counties, 7.25% in Mecklenburg and Wake Counties, 7% in Alexander, Anson, Ashe, Buncombe, Cabarrus, Catawba, Cherokee, Clay, Cumberland, Davidson, Duplin, Edgecombe, Gaston, Greene, Halifax, Harnett, Haywood, Hertford, Jackson, Jones, Lee, Lincoln, Martin, Montgomery, Moore, New Hanover, Onslow, Pasquotank, Pitt, Randolph, Robeson, Rockingham, Rowan, Rutherford, Sampson, Stanly, Surry, Swain, and Wilkes Counties, and 6.75% in all other counties.

For July 1, 2020 through September 30, 2020, the rate was 7.5% in Durham and Orange Counties, 7.25% in Mecklenburg and Wake Counties, 7% in Alexander, Anson, Ashe, Bertie, Buncombe, Cabarrus, Catawba, Cherokee, Clay, Cumberland, Davidson, Duplin, Edgecombe, Forsyth, Gaston, Graham, Greene, Halifax, Harnett, Haywood, Hertford, Jackson, Jones, Lee, Lincoln, Martin, Montgomery, Moore, New Hanover, Onslow, Pasquotank, Pitt, Randolph, Robeson, Rockingham, Rowan, Rutherford, Sampson, Stanly, Surry, Swain, and Wilkes Counties, and 6.75% in all other counties.

For October 1, 2020 through December 31, 2020, the rate was 7.5% in Durham and Orange Counties, 7.25% in Mecklenburg and Wake Counties, 7% in Alexander, Anson, Ashe, Bertie, Buncombe, Cabarrus, Catawba, Chatham, Cherokee, Clay, Cumberland, Davidson, Duplin, Edgecombe, Forsyth, Gaston, Graham, Greene, Halifax, Harnett, Haywood, Hertford, Jackson, Jones, Lee, Lincoln, Madison, Martin, Montgomery, Moore, New Hanover, Onslow, Pasquotank, Pitt, Randolph, Robeson, Rockingham, Rowan, Rutherford, Sampson, Stanly, Surry, Swain, and Wilkes Counties, and 6.75% in all other counties.

If you paid another state's sales or use tax that was legally due on out-of-state purchases, that amount may be credited against the North Carolina use tax due. You may not claim a credit for sales tax or value-added tax paid to another country.

Let's Get Started

Footer

Footer sections

© 2002-2021 FreeTaxUSA, a TaxHawk, Inc. owned and operated website - Terms of Use | Privacy Statement | Accessibility