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North Carolina and used boat taxes
I have a question about state sales taxes on used boat in North Carolina. Boat brokers advertise no sales tax on used boats. However, in reading the NC Dept of Revenue website, I find there IS a 3% up to $1500 either sales tax or use tax on "boats" purhased in NC. I cannot find any exemption that discusses used boats VS. new boats. Can anyone help clarify this issue for me? Is there really no sales or use tax on boats bought and to be used within NC if they are used? And if so, where can that exemption be found?
Thanks for your help.