As I understand from the following ( from NC DOR ) -->https://files.nc.gov/ncdor/documents/files/e589ci_7-18_webfill.pdf
this is just a statement of a contract between the contractor and you that this capital improvement is subject to sales/use tax. I am assuming that you are handling this outside of your State return filing ( or you have to include this as the use tax liability if if it has not been taxed as such ). This has no impact on the federal return.
Is this what you meant or ?
