Our North Carolina predominant use study is the best proof available for confirming whether or not a meter qualifies for the utility sales tax exemption and refund. When we file for the sales tax exemption and refund on our client’s behalf, we will always perform a predominant use study for each meter to ensure our clients retain their exemption and refund during a State audit. Contact Us or call 346-241-0100 or Toll Free 844-767-0037 for more details.
A full exemption is available where primary activity is manufacturing. Effective January 1, 2017, N.C. Gen. Stat. § 105-164.13(57) as amended provides the exemption from sales and use tax no longer applies to purchases by a manufacturer of fuel or piped natural gas “that is used solely for comfort heating at a manufacturing facility where there is no use of fuel or piped natural gas in a manufacturing process.” Fuel or piped natural gas sold to a manufacturer for use in connection with the operation of a manufacturing facility continues to be exempt from sales and use tax provided the fuel or piped natural gas is used by the manufacturer in a manufacturing process at the manufacturing facility.
Sales tax can be removed and refunded going back to the statute of limitations (up to 36 months in North Carolina).