NCDOR is Experiencing High Call Volume
NCDOR is experiencing a high volume of calls which may result in longer than expected wait times. We apologize for any inconvenience this may cause.
This Directive sets out information on the imposition of a “Machinery, Equipment, and Manufacturing Fuel” privilege tax effective January 1, 2006 on the purchase of the following: (1) mill machinery or mill machinery parts and accessories by manufacturing industries and plants and contractors and subcontractors for use in the performance of a contract with a manufacturing industry or plant, (2) manufacturing fuel by manufacturing industries and plants, and (3) recycling equipment by a major recycling facility.