Written Determinations Certain Machinery and Equipment Tax

(Repealed effective July 1, 2018)  For additional information, refer to the following Important Notice published on 5/29/2018.

Pursuant to N.C. Gen. Stat. § 105-264, “[i]t is the duty of the Secretary to interpret all laws administered by the Secretary. An interpretation by the Secretary is prima facie correct.” Pursuant to N.C. Gen. Stat. § 105-264.2, “[a] written determination applies the tax law to a specific set of existing facts furnished by a particular taxpayer. A written determination is applicable only to the individual taxpayer addressed and as such has no precedential value except to the taxpayer to whom the determination is issued. A written determination includes a private letter ruling.

PLR # Subject
MEPLR 2018-0003 Purchases by Company Located at a Ports Facility
MEPLR 2018-0002 Active Landfill's Gas Collection is not Manufacturing
MEPLR 2018-0001 Purchases by Company Included In 54171 of NAICS
SUPLR 2017-0004 Granite Countertop Equipment or Parts
MEPLR 2017-0001 Production of Biomass Fuel
MEPLR 2016-0001 Recycling Activity is not Manufacturing
MEPLR 2013-0003 Primary Activity is Farming not Manufacturing
MEPLR 2013-0002 Nitrogen - Manufacturing Industries or Plants
MEPLR 2013-0001 Power Generation Facility Machinery and Accessories
MEPLR 2012-0005 Source Plasma Manufacturing - Plasmapheresis
MEPLR 2012-0004 Manufacturing
MEPLR 2012-0003 Performance Contracts with Manufacturing Industries and Plants
MEPLR 2012-0002 Recycling Activity is not Manufacturing
MEPLR 2012-0001 Research and Development Facility Purchases
MEPLR 2011-0008 Software Manufacturing
MEPLR 2011-0007 Refining Coal
MEPLR 2011-0006 Refining Coal
MEPLR 2011-0005 Refining Coal
MEPLR 2011-0004 Refining Coal
MEPLR 2011-0003 Refining Coal
MEPLR 2011-0002 Refining Coal
MEPLR 2011-0001 Wind Energy Equipment
MEPLR 2010-0003 Water Treatment Facility Structures
MEPLR 2010-0002 Solar Equipment
MEPLR 2010-0001 Recycling Business Equipment