§ 105-269.14. Payment of use tax with individual income tax. - North Carolina Statutes

§ 105‑269.14.  Paymentof use tax with individual income tax.

(a)        Requirement. – Anindividual 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 returnunder Part 2 of Article 4 of this Chapter must pay the use tax with theindividual income tax return for the taxable year. The Secretary must provideappropriate space and information on the individual income tax form andinstructions. The information must include the following:

(1)        An explanation of anindividual'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 usetaxes on the items.

(2)        A method to help anindividual determine the amount of use tax the individual owes. The method mustlist categories of items, such as personal computers and clothing, that arecommonly sold by mail order or Internet and must include a table that gives theaverage amounts of use tax payable by taxpayers in various income ranges.

(b)        Distribution. – TheSecretary must distribute a portion of the net use tax proceeds collected underthis section to counties and cities. The portion to be distributed to allcounties and cities is the total net use tax proceeds collected under thissection multiplied by a fraction. The numerator of the fraction is the localuse tax proceeds collected under this section. The denominator of the fractionis the total use tax proceeds collected under this section. The Secretary mustdistribute this portion to the counties and cities in proportion to their totaldistributions under Articles 39, 40, 42, and 43 of this Chapter and Chapter1096 of the 1967 Session Laws for the most recent period for which data areavailable. The provisions of G.S. 105‑472, 105‑486, and 105‑501do not apply to tax proceeds distributed under this section.  (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).)