Asked in Tax Law for North Carolina

Q: In North Carolina and was wondering if I am exempted from highway use tax if I export a car and how I would apply for it

I own a company and buy cars from new dealers and title in NC and ship them out

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1 Lawyer Answer
James L. Arrasmith
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  • Tax Law Lawyer
  • Sacramento, CA

A: In North Carolina, you may be eligible for an exemption from the Highway Use Tax if you purchase a vehicle in the state but export it outside of NC within 90 days of purchase. This exemption is known as the "Out-of-State Delivery Exemption."

To qualify for the exemption, you must meet the following requirements:

1. The vehicle must be purchased in North Carolina.

2. The vehicle must be titled in North Carolina.

3. The vehicle must be exported outside of North Carolina within 90 days of purchase.

4. The vehicle must not be returned to North Carolina for use within 6 months of export.

To apply for the exemption, follow these steps:

1. Complete Form MVR-613, "Highway Use Tax Exemption Certification for Out-of-State Delivery of Motor Vehicles."

2. Provide proof of export, such as a bill of lading, shipping document, or other evidence showing the vehicle was delivered outside of North Carolina within 90 days of purchase.

3. Submit the completed form and supporting documentation to the North Carolina Division of Motor Vehicles (NCDMV) at the time of titling or within 45 days of the purchase date.

If you have already paid the Highway Use Tax and later qualify for the exemption, you may request a refund from the NCDMV by submitting Form MVR-613 and proof of export.

For more information, visit the NCDMV website or consult with a tax professional familiar with North Carolina's tax laws.

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