Instructions For Form D-400 - North Carolina Individual Income Tax - 2013 Page 11
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32Line Instructions for Filing Form D-400
Page 11
Line 21 – Consumer Use Tax (continued)
Use Tax Worksheet - Taxpayers Who Have Records of All Out-of-State Purchases
1.
Enter the total amount of out-of-state purchases, including delivery charges, for 1/1/13 through 3/31/13 ..................... 1. ___________
2.
Multiply Line 1 by 7.25% (.0725) in Mecklenburg County, 7% (.07) in Alexander, Buncombe, Cabarrus, Catawba,
Cumberland, Duplin, Durham, Halifax, Haywood, Hertford, Lee, Martin, Montgomery, New Hanover, Onslow, Orange,
Pitt, Randolph, Robeson, Rowan, Sampson, Surry and Wilkes Counties, and 6.75% (.0675) in all other counties, and
enter the amount ............................................................................................................................................................. 2. ___________
3.
Enter the total amount of out-of-state purchases, including delivery charges, for 4/1/13 through 12/31/13 ................... 3. ___________
4.
Multiply Line 3 by 7.5% (.075) in Durham and Orange Counties, 7.25% (.0725) in Mecklenburg County, 7% (.07) in
Alexander, Buncombe, Cabarrus, Catawba, Cumberland, Duplin, Edgecombe, Greene, Halifax, Haywood, Hertford,
Lee, Martin, Montgomery, New Hanover, Onslow, Pitt, Randolph, Robeson, Rowan, Sampson, Surry and Wilkes
Counties, and 6.75% (.0675) in all other counties, and enter the amount ...................................................................... 4. ___________
5.
Enter the tax legally due and paid to another state on the purchases. This amount may not exceed the total of
Lines 2 and 4 .................................................................................................................................................................. 5. ___________
6.
Add Lines 2 and 4, then subtract Line 5 and enter the result, rounded to the nearest whole dollar, here and on
Form D-400, Line 21 ....................................................................................................................................................... 6. ___________
Use Tax Worksheet 2 - Taxpayers Who Do Not Have Records of All Out-of-State Purchases
1.
For purchases of items that cost less than $1,000 See the Use Tax Table on the previous page to estimate the use
tax due based on your North Carolina taxable income shown on Form D-400, Line 17 and enter the amount ............. 1. ___________
2.
For purchases of items that cost $1,000 or more
2a - Enter the total amount of purchases, including delivery charges, of $1,000 or more for 1/1/13 through
3/31/13 ....................................................................................................................................................................... 2a. ___________
2b - Multiply Line 2a by 7.25% (.0725) in Mecklenburg County, 7% (.07) in Alexander, Buncombe, Cabarrus,
Catawba, Cumberland, Duplin, Durham, Halifax, Haywood, Hertford, Lee, Martin, Montgomery, New
Hanover, Onslow, Orange, Pitt, Randolph, Robeson, Rowan, Sampson, Surry and Wilkes Counties ,
and 6.75% (.0675) in all other counties, and enter the amount ........................................................................... 2b. ___________
2c - Enter the total amount of purchases, including delivery charges, of $1,000 or more for 4/1/13 through
12/31/13 .............................................................................................................................................................. 2c. ___________
2d - Multiply Line 2c by 7.5% (.075) in Durham and Orange Counties, 7.25% (.0725) in Mecklenburg County,
7% (.07) in Alexander, Buncombe, Cabarrus, Catawba, Cumberland, Duplin, Edgecombe, Greene, Halifax,
Haywood, Hertford, Lee, Martin, Montgomery, New Hanover, Onslow, Pitt, Randolph, Robeson, Rowan,
Sampson, Surry and Wilkes Counties, and 6.75% (.0675) in all other counties, and enter the amount ............. 2d. ___________
3.
Add Lines 1, 2b and 2d and enter the total amount of use tax due ................................................................................ 3. ___________
4.
Enter the tax legally due and paid to another state on the purchases. This amount may not exceed the amount
on Line 3 ......................................................................................................................................................................... 4. ___________
5.
Subtract Line 4 from Line 3 and enter the result, rounded to the nearest whole dollar, here and on Form
D-400, Line 21 ................................................................................................................................................................ 5. ___________
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