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Important Notice: Eligible Internet Datacenter Exemption Remains in Effect

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This document serves as notice that the exemption provided in N.C. Gen. Stat. § 105-164.13(55) for “[s]ales of electricity for use at an eligible Internet datacenter and eligible business property to be located and used at an eligible Internet datacenter” remains in effect. The exemption from sales and use taxes for qualifying purchases by an eligible Internet datacenter were not affected by the expiration of the privilege tax discussed in the Important Notice: Expiration of the Privilege Tax Imposed on Qualifying Datacenter Machinery and Equipment published on July 2, 2015 and available on the Department’s website.

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