Asset-based loans in North Carolina provide borrowers with flexible qualifying terms. Learn more about how asset-based loans work here.INTRODUCTION: These guidelines are provided to assist Broker and attorneys who are completing the Offer to Purchase and. INTRODUCTION: These guidelines are provided to assist Brokers and attorneys who are completing the Offer to Purchase and Contract—. North Carolina use tax is due if you purchased, leased or rented items inside or outside this State for storage, use, or consumption in North Carolina.