North Carolina use tax is due by individuals and businesses on tangible personal property purchased, leased or rented inside or outside this state for storage, use, or consumption in North Carolina pursuant to G.S. 105-164.6. Use tax is also due on taxable services sourced to North Carolina and certain digital property purchased inside or outside this state for storage, use, or consumption in North Carolina. Some out-of-state retailers, remote sellers or facilitators voluntarily collect North Carolina use tax as a convenience to their customers. Individuals and businesses must pay use tax to the Department when retailers, remote sellers, or facilitators do not collect sales or use tax on taxable transactions. For additional information about consumer use tax, visit the Department’s website. Complete Line 18 to report any consumer use tax that is due. To determine the correct amount of consumer use tax due for 2019, utilize the use tax table or the use tax worksheets on Page 24. Note: If you certify that no Consumer Use Tax is due, fill in the circle in the space provided.