N.C. Gen. Stat. § 105-269.14
Payment of use tax with individual income tax
Redline — June 1, 2021 → current.View current text →
Current — April 1, 2022
As of June 1, 2021
(1) Requirement. - An individual who owes use tax that is payable on an annual basis pursuant to G.S. 105-164.16(d) and who is required to file an individual income tax return under Part 2 of Article 4 of this Chapter must pay the use tax with the individual income tax return for the taxable year. The Secretary must provide appropriate space and information on the individual income tax form and instructions. The information must include the following: An explanation of an individual's obligation to pay use tax on items purchased from mail order, Internet, or other sellers that do not collect State and local sales and use taxes on the items.
(1) Requirement. — An individual who owes use tax that is payable on an annual basis pursuant to G.S. 105-164.16(d) and who is required to file an individual income tax return under Part 2 of Article 4 of this Chapter must pay the use tax with the individual income tax return for the taxable year. The Secretary must provide appropriate space and information on the individual income tax form and instructions. The information must include the following: An explanation of an individual’s obligation to pay use tax on items purchased from mail order, Internet, or other sellers that do not collect State and local sales and use taxes on the items.
(2) A method to help an individual determine the amount of use tax the individual owes. The method must list categories of items, such as personal computers and clothing, that are commonly sold by mail order or Internet and must include a table that gives the average amounts of use tax payable by taxpayers in various income ranges.
(2) A method to help an individual determine the amount of use tax the individual owes. The method must list categories of items, such as personal computers and clothing, that are commonly sold by mail order or Internet and must include a table that gives the average amounts of use tax payable by taxpayers in various income ranges.
(3) Distribution. - The Secretary must distribute the local portion of the net use tax proceeds collected under this section in accordance with Subchapter VIII of this Chapter and Chapter 1096 of the 1967 Session Laws.
(3) Distribution. — The Secretary must distribute the local portion of the net use tax proceeds collected under this section in accordance with Subchapter VIII of this Chapter and Chapter 1096 of the 1967 Session Laws.
History
(1999-341, s. 2; 2000-120, s. 10; 2002-72, s. 20; 2003-284, s. 44.1; 2005-276, s. 33.24; 2007-323, s. 31.16.3(i); 2009-451, s. 27A.3(b), (c); 2010-95, s. 42; 2019-6, s. 5.9.)
Effect of Amendments. - Session Laws 2002-72, s. 20, effective August 12, 2002, rewrote subsection (b).
Session Laws 2007-323, s. 31.16.3(i), effective October 1, 2008, and applicable to distributions for months beginning on or after October 1, 2008, substituted "42, and 43" for "42, 43, and 44" in the next to last sentence of subsection (b).
Session Laws 2019-6, s. 5.9, effective March 20, 2019, rewrote subsection (b).
Opinions of Attorney General
Validity of Statute. - The federal Internet Tax Freedom Act does not prohibit a state from bundling payment of use taxes with payment for income taxes and, therefore, does not invalidate this section. See opinion of Attorney General to Representative Cary D. Allred, 2000 N.C. AG LEXIS 22 (3/6/2000).
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.