Important Notice: State Sales and Use Tax - Electricity

This document serves as notice that N.C. Gen. Stat. § 105-164.4(a)(4a) provides the tax rate of three percent (3%) applies to the gross receipts derived from sales of electricity, other than electricity subject to tax under another subdivision of N.C. Gen. Stat. § 105-164.4(a). A person who sells electricity is considered a retailer for sales and use tax purposes. Published June 20, 2012.