The North Carolina Department of Revenue recently amended the sales and use tax exemption for fuel or piped natural gas (fuel) used in the operation of manufacturing facilities. The exemption no longer applies to fuel used solely for “comfort heating.”

Fuel used in a manufacturing process remains exempt from sales and use tax. Fuel used for “comfort heating” will remain exempt when it is also used for a manufacturing processes.

This amendment takes effect on January 1, 2017.


http://www.dornc.com/taxes/sales/impnotice101916_comfortheating.pdf