This document serves as notice that N.C. Gen. Stat. § 105-164.13(55a) is effective January 1, 2016 and provides the sale at retail or the storage, use, or consumption in this State of “electricity for use at a qualifying datacenter and datacenter support equipment to be located and used at the qualifying datacenter” on or after January 1, 2016 is exempt from sales and use tax.
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Sales & Use Tax