North Carolina Sales Tax

[MarvBear]

Information from NADA Title & Registration Textbook 2004

 

North Carolina Sales or Use Tax Applicable to Registration

 

Effective October 1, 1989, all sales of new and used motor vehicle except mobile homes and special mobile equipment are subject to a 3% Highway Use Tax. The maximum tax for commercial vehicle is $1,000.00. If the vehicle is purchased from a dealer, the tax is 3% of the purchase price, less any trade in credit. Vehicles purchased from other than a dealer pay 3% tax based on the Value Schedule maintained by the Division of Motor Vehicles. Out of state resident moving to North Carolina pay tax according to the Value Schedule with a $150.00 Maximum. If a sales or use tax was paid to a taxing jurisdiction outside the state within 90 days of titling the vehicle in North Carolina, credit will be allowed for the tax paid upon presentation of proof of payment. MILITARY PERSONNEL (residents or non-resident) registering a vehicle in North Carolina are NOT EXEMPT from paying the highway use tax. Mobile homes sold by a dealer are subject to a 2% sales tax paid to dealer with $300.00 maximum; however, if sold between individuals, no tax is due. Special mobile equipment is subject to a 6% sales tax with no maximum if purchased from a person or firm engaged in the business of selling, leasing or renting special mobile equipment.