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.

Important Notices
Document Entity Terms
Sales & Use Tax