NCDOR'S CUSTOMER SERVICE PHONE LINES ARE DOWN
We are working to restore service as quickly as possible. We apologize for any inconvenience this outage has caused.
This Directive sets out information on the imposition of a “Machinery, Equipment, and Manufacturing Fuel” privilege tax effective January 1, 2006 on the purchase of the following: (1) mill machinery or mill machinery parts and accessories by manufacturing industries and plants and contractors and subcontractors for use in the performance of a contract with a manufacturing industry or plant, (2) manufacturing fuel by manufacturing industries and plants, and (3) recycling equipment by a major recycling facility.