Carl
Level 15

Deductions & credits

No. North Carolina collects a 3% Highway Use Tax on vehicles in lieu of a state sales tax (General Statute 105-187.2). North Carolina’s property tax rates are relatively low in comparison to those of other states. The average effective property tax rate in North Carolina is 0.86%.

For vehicles, some state documents refer to it as a "vehicle property tax". So that's where it's possible for confusion to result.