This document serves as notice that effective October 1, 2016, N.C. Gen. Stat. § 105-164.13(68) provides an exemption from sales and use tax for the sale at retail or the storage, use, or consumption in this State of “products that are made of more than seventy-five percent (75%) by weight of recycled materials when the products are sold for use in an accepted wastewater dispersal system as defined in [N.C. Gen. Stat. §] 130A-343."

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