Fuel and Gas Used for Comfort Heating Will Be Taxable in North Carolina

Oct 24th, 2016

The North Carolina Department of Revenue issued a notice about the exemption for sales of fuel and gas to manufacturers. Beginning January 1, 2017 the exemption will not be available for fuel and gas used only for comfort heating, where there is no use of the fuel or gas in a manufacturing process. Purchases of fuel and piped natural gas for use in the manufacturing process will still be exempt.

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