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A 3% State rate of sales or use tax applies to retail sales of aircraft and boats with a maximum tax of $1,500 per article.
If you purchase a boat and no sales tax was collected then you are responsible for paying the Use Tax in NC. The rate is 3% with a maximum tax due of $1500.00 per boat.
Personal property includes such items as mobile homes, untagged motor vehicles, boats, motors, farm equipment, aircraft, business machinery and equipment, or property rented to others as part of business. The tax rate for personal property is the same as the tax rate for real property.Property is assessed at 100 percent of its appraised value. Although appraised value is intended to illustrate "full value," this standard is not always achieved for real property because it is required to be revalued only once every eight years.
I did not find any reference to a luxury tax in NC.