Yes, you can deduct the use tax as a part of your sales tax. 4.75% tax. Average DMV fees in North Carolina on a new-car purchase add up to $28 1, which includes the title, registration, and plate fees shown above.. North Carolina Documentation Fees . � The rate of the use tax imposed by this Article is three percent (3%) of the retail value of a motor vehicle for which a certificate of title is issued. § 105-187.7 - Credits. The North Carolina Department of Revenue states the following: "North Carolina itemized deductions are not identical to federal itemized deductions and are not subject to certain limitations. Definitions § 105-187.2. Vehicles titled in North Carolina may be exempt from the highway-use tax under the following circumstances: North Carolina Division of Motor Vehicles, An insurance company is obtaining a salvage title for a vehicle on which a total loss claim was paid, A title is being transferred to a manufacturer or retailer for reselling a vehicle, A name is being changed or correct on a title, A vehicle is being transferred by a will or intestacy, A vehicle is a gift between spouses, a parent and child or a stepparent and a stepchild, A vehicle is being transferred because of marital separation or divorce agreement, A vehicle is being transferred from one co-owner to reflect the removal of another co-owner, The N.C. Department of Health and Human Services is transferring a modified vehicle to a person with a disability, A title is being transferred to a local board of education for a driver education program when the vehicle is transferred by a retailer and returned within 300 days. The tax is assessed each time a title is transferred. To use the e-Business Center you must register your business with NCDOR and create an NCID user ID and password. § 105-187.1. Any truck that weighs 55,000 pounds or more is subjected to this tax in North Carolina and other states. Unless the tax is based on the value of the vehicle, the tax is not deductible. HVUT Heavy Vehicle Use Tax (HVUT) is the annual tax assessed on heavy vehicles based on the gross weight equal to or more than 55,000 pounds operating on … 1989-692). The North Carolina Division of Motor Vehicles (DMV) does however, handle the state Highway Use Tax (HUT). A fire truck, a pump truck, a tanker truck, or a ladder truck used to suppress fire. Article 5A. North Carolina assesses a 3 percent sales tax on all vehicle purchases, according to CarsDirect. HVUT Heavy Vehicle Use Tax (HVUT) is the annual tax assessed on heavy vehicles based on the gross weight equal to or more than 55,000 pounds operating on public highways. Highways. 2005 North Carolina Code - General Statutes § 105-187.6. (a)������ Amount. North Carolina State Income Taxes. (919-715-7000), Send Message Report Due: Annually. (a) The following definitions and the definitions in G.S. The use tax amount is .0675% of North Carolina taxable income. 919-715-7000. Instead of collecting state sales tax, North Carolina collects a Highway use Tax (HUT) on vehicles. Because you will most likely be operating under the same structure for the rest of the life of the business, finding out which type to file might be a complicated decision. HVUT (Heavy Vehicle Use Tax) is a Federal Excise Tax that is imposed on heavy trucks that operate on public highways in North Carolina and all other states in the US. 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