Alternate Highway Use Tax Bulletin

The Alternate Highway Use Tax Bulletin presents the Secretary of Revenue’s interpretation of the North Carolina alternate highway use tax laws. This bulletin does not cover all interpretations and applications of the alternate highway use tax laws. The Alternate Highway Use Tax Bulletin is based on the law in effect as of January 1, 2025 and supersedes any Alternate Highway Use Tax Bulletin published prior to January 1, 2025. (Legislative changes effective after January 1, 2025 are not incorporated.)