N.C. Gen. Stat. » Chapter 105
NC General Statutes

N.C. Gen. Stat. § 105-468 (2026)

Scope of use tax

✓ current as of July 2026
Find cases: SyfertCases citing this section NCLEGncleg.gov (official) JustiaChapter 105 CornellLII Search CasesGoogle Scholar

The use tax authorized by this Article is a tax at the rate of one percent (1%) of the purchase price of an item or transaction that is not sold in the taxing county but is for storage, use, or consumption in the taxing county and sourced in accordance with Article 5 of Subchapter I of this Chapter. The tax applies to the same items that are subject to tax under G.S. 105-467. The collection and administration of this tax shall be in accordance with Article 5 of Subchapter I of this Chapter.

Where a local sales or use tax was due and has been paid on an item or transaction by the purchaser in another taxing county within the State, or where a local sales or use tax was due and has been paid in a taxing jurisdiction outside the State where the purpose of the tax is similar in purpose and intent to the tax which may be imposed pursuant to this Article, the tax paid may be credited against the tax imposed under this section by a taxing county upon the same property or transaction. If the amount of sales or use tax so paid is less than the amount of the use tax due the taxing county under this section, the purchaser shall pay to the Secretary an amount equal to the difference between the amount so paid in the other taxing county or jurisdiction and the amount due in the taxing county. The Secretary may require such proof of payment in another taxing county or jurisdiction as is deemed to be necessary. The use tax levied under this Article is not subject to credit for payment of any State sales or use tax not imposed for the benefit and use of counties and municipalities. No credit shall be given under this section for sales or use taxes paid in a taxing jurisdiction outside this State if that taxing jurisdiction does not grant similar credit for sales taxes paid under this Article. (1971, c. 77, s. 2; 1973, c. 476, s. 193; 1979, 2nd Sess., c. 1100, s. 2; 1989, c. 692, s. 3.8; 1991, c. 689, s. 317; 1996, 2nd Ex. Sess., c. 13, s. 1.4; 2012-79, s. 1.10; 2013-414, s. 49(a); 2016-5, s. 3.7(b); 2017-204, s. 2.9(d).)

 

Notes of Decisions
Cited in 3 cases, 1979–2003 · leading case: Proposed Assessments of Additional Sales v. Jefferson-Pilot Life Ins. Co., 589 S.E.2d 179 (N.C. Ct. App. 2003).
Sort: Relevance Newest Treatment
Proposed Assessments of Additional Sales v. Jefferson-Pilot Life Ins. Co., 589 S.E.2d 179 (N.C. Ct. App. 2003). · cites it 14× “§ 105-467 (2001); N.C. Gen.Stat. § 105-468 (2001). As taxes on capital stock were the only taxes at issue in Wilmington Underwriter Ins.”
Gregory Poole Equip. Co. v. Coble, 252 S.E.2d 729 (N.C. 1979). “2 The local tax, if any, which could have been collected on these transactions was the l°/o use tax imposed by G.S. 105-468 on items or articles of tangible personal property “not sold but used, consumed or stored for use or consumption” in the taxing county.”
In re the Assessment of Additional North Carolina & Orange Cnty. Use Taxes Against Vill. Publ'g Corp., 10 Media L. Rep. (BNA) 1430 (N.C. Ct. App. 1984). “6 and G.S. 105-468. The evidence is not in dispute.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.