I don't see that you would owe the state for the sale.
North Carolina starts with federal adjusted gross income, and then makes adjustments for differences between state and federal law. I don't see any adjustment for the sale of home as treated on the federal return, nor can I find any reason why North Carolina would not honor the federal exclusion on gain from sale of home.
I do see this: "The amount by which your basis of property for State purposes exceeds your basis of property for federal purposes must be deducted from your adjusted gross income in the year that you dispose of the property." This is a subtraction from federal income (if the federal basis exceeds the state basis, then it becomes an addition).
But it is not likely that your state basis is different from your federal basis.
