Re: north carolina used boat sales tax one of the problems with florida boats (smaller ones anyway) is the trailer. florida doesn't title trailers, at least the smaller ones, but nc does.. The use tax is a tax due on purchases, leases, and rentals of tangible personal property and certain digital property purchased, leased or rented inside or outside this state for storage, use, or consumption in north carolina. the use tax is also due on taxable services sourced to north carolina.. If the boat is garaged in catawba county,,,you will probably only need to pay catawba county taxes,,,, and you will have to provide proof of paid tax on said boat to union county. call the union county tax collector's office to make sure..
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