North Carolina: Sales Tax Handbook
Are Pollution Control Equipment subject to sales tax?
While North Carolina's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of pollution control equipment in North Carolina. To learn more, see a full list of taxable and tax-exempt items in North Carolina.
General Pollution Control Equipment
TAXABLE
In the state of North Carolina, any sales of pollution abatement equipment and chemicals to manufacturers are considered to be exempt from sales and use tax but subject to a 1% privilege tax.
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