• 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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