Instructions For Form D-400 - North Carolina Individual Income Tax - 2012 Page 10
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32Line Instructions for Filing Form D-400
Page 10
Line 21 – Consumer Use Tax
North Carolina use tax is due by individuals and businesses on purchases, leases, and rentals of tangible personal property and certain digital property
purchased, leased or rented inside or outside this State for storage, use, or consumption in North Carolina. Use tax is due on taxable services sourced to
North Carolina. Individuals and businesses must pay use tax when retailers do not collect tax on taxable transactions.
Out-of-state retailers that are not “engaged in business” in this State are not required to collect North Carolina’s tax. Some out-of-state retailers voluntarily
collect North Carolina tax as a convenience to their customers. Out-of-state retailers include mail-order companies, television shopping networks, firms
selling over the internet, and other retailers.
Items subject to sales and use tax include but are not limited to the following:
•
Computers and other electronic equipment,
•
Prewritten software including electronic downloads of software,
•
Books, books on tape, and digital books delivered or accessed electronically,
•
Audio compact discs, tapes, and records,
•
Digital music delivered or accessed electronically,
•
Magazines and newspapers including those delivered or accessed electronically,
•
Clothing, appliances, furniture, home furnishings, sporting goods, and jewelry,
•
Ringtones,
•
Movies delivered or accessed electronically,
•
Sales or recharges of prepaid telephone calling cards and phones.
The use tax is calculated at the same rate as the sales tax. For January 1, 2012 through March 31, 2012, the rate was 7.25% in Mecklenburg County, 7%
in Alexander, Cabarrus, Catawba, Cumberland, Duplin, Halifax, Haywood, Hertford, Lee, Martin, New Hanover, Onslow, Pitt, Randolph, Robeson, Rowan,
Sampson, Surry and Wilkes Counties, and 6.75% in all other counties. For April 1, 2012 through December 31, 2012, the rate was 7.25% in Mecklenburg
County, 7% 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% 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.
You should report use tax on purchases of food subject to the reduced rate of tax on Form E-554 and use tax on purchases of boats and aircraft on Form
E-.
Use Tax Table
NC Taxable Income
NC Taxable Income
(D-400, Line 17)
(D-400, Line 17)
Use Tax
Use Tax
At Least
But Less Than
Amount
At Least
But Less Than
Amount
$
0
2,200
$ 1
$ 23,000
24,400
$ 16
2,200
3,700
2
24,400
25,900
17
3,700
5,200
3
25,900
27,400
18
5,200
6,700
4
27,400
28,900
19
6,700
8,100
5
28,900
30,400
20
8,100
9,600
6
30,400
31,900
21
9,600
11,100
7
31,900
33,300
22
11,100
12,600
8
33,300
34,800
23
12,600
14,100
9
34,800
36,300
24
14,100
15,600
10
36,300
37,800
25
15,600
17,000
11
37,800
39,300
26
17,000
18,500
12
39,300
40,700
27
18,500
20,000
13
40,700
42,200
28
20,000
21,500
14
42,200
43,700
29
21,500
23,000
15
43,700
45,200
30
45,200 and over
Multiply NC
Taxable Income
The estimated amount is .0675% (.000675) of North Carolina taxable income. If you
believe the estimate from the table is too high for your out-of-state purchases, you
by .0675% (.000675)
may estimate what you think you owe.
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