Important Notice: Sales and Use Tax Exemption For Large Fulfillment Facilities

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.”