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, 2017 through September 30, 2017, 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, Cumberland, Davidson, Duplin, Edgecombe, Greene, Halifax, Harnett, Haywood, Hertford, Jackson, Lee, Martin, Montgomery, New Hanover, Onslow, Pitt, Randolph, Robeson, Rowan, Sampson, Surry and Wilkes Counties, and 6.75% in all other counties.

For October 1, 2017 through December 31, 2017, 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, New Hanover, Onslow, Pasquotank, Pitt, Randolph, Robeson, Rockingham, Rowan, Rutherford, Sampson, Surry, 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. Credit is allowed for another state's sales tax paid against the 4.75% North Carolina sales tax due. Separate credit is allowed for another state's local tax paid against the North Carolina local and transit sales and use tax due. You may not claim a credit for sales tax or value-added tax paid to another country.

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