Electricity

Gross receipts derived from sales of electricity are subject to the 7.00% combined general rate of sales and use tax and are to be reported to the Department on Form E-500E, Combined General Rate Sales and Use Tax Return.

Technical Publications for Electricity

• Sales and Use Tax Bulletins - See Electricity Bulletin
• Important Notice: Qualifying Datacenter (12-15-15)
• Important Notice: Eligible Internet Datacenter Exemption Remains in Effect (12-10-15)
• Important Notice: Sales of Electricity by Cape Hatteras Electric Membership Corporation (5-22-15)
• Important Notice: Sales Tax Rate Phased in for Sales of Electricity by Cape Hatteras Electric Membership Corporation (6-30-14)
• Important Notice: Rate Change for Gross Receipts Derived from Sales of Electricity (6-2-14)
• Important Notice: State Sales and Use Tax - Electricity (6-20-12)
• Directive SD-00-1: Sales of Electricity to Manufacturers (2-16-00)