What is the difference between sales tax and use tax in NC?
When a taxable sale occurs within NC, sales tax applies on the transaction and the seller should collect the appropriate sales tax due. When a taxable sale occurs from outside NC and the product is shipped into NC, use tax applies to the transaction and the seller should collect the appropriate use tax due (assuming the seller is legally engaged in business in NC). Otherwise, the purchaser in NC should pay the NC use tax due direct to NCDR.
