This document serves as notice that effective July 1, 2017 and applicable to sales or purchases made on or after that date, N.C. Gen. Stat. § 105-164.13(5o) provides an exemption from sales and use tax for “[s]ales of equipment, or an accessory, an attachment, or a repair part for equipment, that meets all of the following requirements:
a. Is sold to a large fulfillment facility.
b. Is used at the facility in the distribution process, which includes receiving, inventorying, sorting, repackaging, or distributing finished retail products.
c. Is not electricity.”

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