§ 105‑269.14.  Payment of use tax with individual income tax.
(a)	Requirement. – An individual 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 return under Part 2 of Article 4 of this Chapter must pay the use tax with the individual income tax return for the taxable year. The Secretary must provide appropriate space and information on the individual income tax form and instructions. The information must include the following:
(1)	An explanation of an individual'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 use taxes on the items.
(2)	A method to help an individual determine the amount of use tax the individual owes. The method must list categories of items, such as personal computers and clothing, that are commonly sold by mail order or Internet and must include a table that gives the average amounts of use tax payable by taxpayers in various income ranges.
(b)	Distribution. – The Secretary must distribute the local portion of the net use tax proceeds collected under this section in accordance with Subchapter VIII of this Chapter and Chapter 1096 of the 1967 Session Laws.  (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); 2010‑95, s. 42; 2019‑6, s. 5.9.)