Can I list the highway use tax as a deduction on my North Carolina income tax?

[BMcCalpin · Accepted solution]

For purposes of the state income tax in North Carolina, the Highway Use Tax does not appear to be deductible, although it is on the federal return.

The North Carolina Department of Revenue states the following:

"North Carolina itemized deductions are not identical to federal itemized deductions and are not subject to certain limitations.  Specifically, no itemized deductions included on federal Form 1040, Schedule A are allowed as North Carolina itemized deductions except qualified home mortgage interest, real estate property taxes, charitable contributions, medical and dental expenses, and repayment of claim of right income. " 

Given that the Highway Use Tax is in lieu of a sales tax, it is not deductible in North Carolina. 

[Edited 01.17.2018|3:53 PM CST]

[greene_richard]

I am asking about a deduction on my NC state income tax not federal tax

[BMcCalpin]

My apologies, let me check that.

[BMcCalpin]

I have edited the answer.