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 document serves as notice that effective July 1, 2017 and applicable to sales or purchases made on or after that date, N.C. Gen. Stat. § 105-164.13(5o) provides an exemption from sales and use tax for “[s]ales of equipment, or an accessory, an attachment, or a repair part for equipment, that meets all of the following requirements: a. Is sold to a large fulfillment facility. b. Is used at the facility in the distribution process, which includes receiving, inventorying, sorting, repackaging, or distributing finished retail products. c. Is not electricity.” This document serves as notice that effective July 1, 2017 and applicable to sales or purchases made on or after that date, N.C. Gen. Stat. § 105-164.13(5o) provides an exemption from sales and use tax for “[s]ales of equipment, or an accessory, an attachment, or a repair part for equipment, that meets all of the following requirements: a. Is sold to a large fulfillment facility. b. Is used at the facility in the distribution process, which includes receiving, inventorying, sorting, repackaging, or distributing finished retail products. c. Is not electricity.”