Wastewater Products Exemption List
N.C. Gen. Stat. § 105-164.13(68) provides effective July 1, 2017, for sales and purchases made on or after that date, “[s]ales of wastewater dispersal products approved by the Department of Health and Human Services under Article 11 of Chapter 130A of the General Statutes” are exempt from sales and use taxes. Review the Important Notice: Wastewater Dispersal Products Sales and Use Tax Exemption (7-24-17).
Sales and purchases on or after July 1, 2017 "of wastewater dispersal products approved by the Department of Health and Human Services under Article 11 of Chapter 130A of the General Statutes" are exempt from sales and use taxes. Questions regarding approved products or the approval process should be directed to the Division of Public Health, On-site Waste Water Protection, NC DHHS.
-
Sales and Use Tax Bulletin Section 86 (Legislative changes on or after June 1, 2019 are not Incorporated.)