Written Determinations Certain Machinery and Equipment Tax

Repeal Effective July 1, 2018

This tax was repealed effected July 1, 2018. For additional information related to the repeal refer to:

• Important Notice: Repeal of Article 5F (Certain Machinery and Equipment Tax) published on 04-09-18
• Important Notice: Purchases of Qualifying Mill Machinery, Mill Machinery Parts or Accessories, and Other Qualifying Items for Specific Industries published on 5/29/2018

Written Determinations

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.