Article: 50469

Overview 

If you made out-of-state or online purchases and were not charged North Carolina sales tax, you may owe Consumer Use Tax. This tax ensures that all taxable purchases are subject to the proper state tax, even if the seller did not collect it. 

To report it, you will complete the Consumer Use Tax Worksheet as part of your NC D-400 Individual Income Tax Return. 

When Use Tax Applies 

You must report and pay use tax if you: 

• Bought goods or services online, from out-of-state sellers, or from catalogs, 

• Did not pay North Carolina sales tax on the purchase, and 

• The items were used, stored, or consumed in North Carolina. 

Note: Common examples include online electronics, clothing, furniture, or tools purchased without sales tax. 

How to Report 

1. Navigate to the State Taxes section on the left-hand side of the screen. 

2. Click the link: I’d like to see the forms I’ve filled out or search for a form.

3. In the dropdown menu, select North Carolina. 

4. Click on the General tab. 

5. Select Consumer Use Tax Worksheet to open the screen. 

6. Enter all applicable information.  

7. Click Save once complete. 

Additional Resources 

For further guidance, see:  

2024 North Carolina D-401 Individual Income Tax Instructions 

NC Department of Revenue – Use Tax Overview