Important Notice: Fuel or Piped Natural Gas Used Solely for Comfort Heating by Certain Manufactures

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This document serves as notice that effective January 1, 2017, N.C. Gen. Stat. § 105-164.13(57) as amended provides the exemption from sales and use tax no longer applies to purchases by a manufacturer of fuel or piped natural gas “that is used solely for comfort heating at a manufacturing facility where there is no use of fuel or piped natural gas in a manufacturing process.” Fuel or piped natural gas sold to a manufacturer for use in connection with the operation of a manufacturing facility continues to be exempt from sales and use tax provided the fuel or piped natural gas is used by the manufacturer in a manufacturing process at the manufacturing facility.