This document serves as notice that N.C. Gen. Stat. § 105-164.4(a)(9) imposes the 7.00% combined general rate of sales and use tax to the gross receipts derived from sales of piped natural gas billed on or after July 1, 2014. Sales to and purchases by a State agency of piped natural gas are exempt from sales and use tax provided all of the conditions set forth in N.C. Gen. Stat. § 105-164.13(52) are met.