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The Vapor and Consumable Product Directory will be available to view on May 1, 2025. For more information, go to Vapor Product and Consumable Product Certification and Directory.

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Written Determinations

Document Name
MEPLR 2013-0003 Primary Activity is Farming not Manufacturing
MEPLR 2016-0001 Recycling Activity is not Manufacturing
MEPLR 2017-0001 Production of Biomass Fuel
MEPLR 2018-0001 Purchases by Company Included In 54171 of NAICS
MEPLR 2018-0002 Active Landfills Gas Collection is not Manufacturing
MEPLR 2018-0003 Purchases by Company Located at a Ports Facility
MFPLR 2015 0001
MFPLR 2015-0001_Redacted.pdf
MFPLR 2018-0001 Butane Importation
MFPLR 2020-0001 Importation, Credits, and Bulk Transfers
MFPLR 2023-0001 Pipeline Breakout Storage.pdf
MFPLR_2018_0001_Redacted.pdf
Motor Vehicle Lease & Rental Tax Private Letter Ruling - Gross Receipts Derived From Motor Vehicle Exchange Program
Motor Vehicle Lease & Rental Tax Private Letter Ruling - Taxable Lease Receipts
PTPLR 2015 0001
PTPLR 2015-0001_Redacted.pdf
PTPLR 2018-0001 Privilege License for Licensed Respiratory Therapists
PTPLR 2018-0001_Redacted.pdf
PTPLR 2019-1 Investment Partnership Qualification
PTPLR 2019-2 Special Accelerated Depreciation

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Contact Information

North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

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