Tax Exemptions
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Manufacturing
North Carolina offers sales and use tax exemptions for manufacturing machinery and equipment; electricity, fuel and natural gas for manufacturing facilities; raw material for manufacturing; and inventories.
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Data Centers Sales & Use Tax Exemptions
North Carolina provides exemptions for Qualifying Data Centers, Eligible Internet Data Centers and Computer Software at Data Centers.
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Large Fulfillment Facility
Large fulfillment facilities equipment is exempt from sales and use tax.
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R&D and Software Publishing Sales Tax Exemptions
Sales Tax Exemptions – Research and Development activities for Physical, Engineering and Life Science Companies & Software Publishing Activities for Software Publishers
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Pollution Abatement Equipment & Recycling
The state offers property tax exclusions on pollution control and abatement equipment and recycling. It also offers a sales and use exemption for pollution control and abatement equipment.
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Historic Preservation Tax Credit
These tax credits are available for the rehabilitation of income-producing historic properties and owner-occupied historic residences.
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