# North Carolina — Vehicle trade-in sales tax credit rules by state -- full price taxed, or only the difference

For North Carolina, trade-in credit allowed is full credit, recorded from its source on 2026-08-20.

- **State:** North Carolina _(our reading, not quoted from the source)_
- **Trade-in credit allowed:** full credit _(our reading, not quoted from the source)_

## What the source says

> The retail value of a motor vehicle for which a certificate of title is issued because of a sale of the motor vehicle by a retailer is the sales price of the motor vehicle, including all accessories attached to the vehicle when it is delivered to the purchaser, less the amount of any allowance given by the retailer for a motor vehicle taken in trade as a full or partial payment for the purchased motor vehicle.

## Source

- https://www.ncleg.net/EnactedLegislation/Statutes/PDF/ByArticle/Chapter_105/Article_5A.pdf

Last verified: 2026-08-20. Review by: 2027-08-20.
Part of [Vehicle trade-in sales tax credit rules by state -- full price taxed, or only the difference](https://referencesource.org/vehicle-trade-in-sales-tax-credit-by-state/).