TAX SEASON 2024 UPDATES
Get the latest information about Tax Season 2024. What to Expect When Filing Taxes This Year
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.