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Old November 27, 2012, 06:27 PM   #8
Senior Member
Join Date: May 25, 2011
Posts: 1,755
NC Use Tax FAQ

As with many(all?) states, the FAQ indicates its the buyers responsibility to note and pay use tax with their state income tax filings. However, in some places the state specifically mandates that FFLs collect the use tax on firearms transfers.

Either way, this is their contact page, and they'd be able to give you a definitive answer.
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