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If I purchase tangible personal property from an out-of-state retailer, are the shipping and handling charges subject to the North Carolina use tax?

April 26, 2017Charges handling north carolina out-of-state Property purchase retailer shipping Tangible

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If I purchase tangible personal property from an out-of-state retailer, are the shipping and handling charges subject to the North Carolina use tax?

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All shipping and handling, transportation, and delivery charges that are in any way connected with the taxable sale of tangible personal property are subject to the North Carolina use tax.