{"state":"NC","retrieved":"October 12, 2026","kind":"none","local_avg":0,"effective":"Current state law","notes":["North Carolina charges a 3% Highway Use Tax (max $250 on some commercial vehicles) instead of sales tax; no local tax applies."],"sources":[{"t":"NCDMV, Vehicle Taxes (Highway Use Tax)","u":"https://www.ncdot.gov/dmv/title-registration/taxes/Pages/default.aspx"}]}