Sales Tax on Contents

I am located in North Carolina handling an HO-2 fire claim with ACV only coverage on Cov C for the property owner. We submitted the inventory at RCV to include sales tax as we had always depreciated items based on the RC cost with sales tax included, as it was part of the cost incurred by the property owner when they purchased the items initially. The carrier states they do not include sales tax in their calculations. On this particular claim this amounts to a several thousand-dollar reduction to the property owner. I realize North Carolina is a broad evidence rule state so is there really a "right or wrong" way to determine ACV in this instance? Which method in your opinion is more accurate (right) in determining ACV?

North Carolina Subscriber