Legislation enacted by the North Carolina General Assembly (NC Senate Bill 3 / S.L. 2007-397) and effective October 1, 2007, staged phase-out of excise tax for manufacturers and farmers over the succeeding four years with exemption effective for bills issued on or after July 1, 2010.
This phase-out applies to natural gas purchased by a manufacturer for use in connection with the operation of a manufacturing facility or by a farmer for use with any farming purpose other than preparing food, heating dwellings, and other household purposes. To be eligible, you must have a manufacturer`s exemption certificate or a farmer`s exemption certificate issued under G.S. 105 -164.28A. The manufacturer?s exemption is generally available for customers who have NAICS codes of 31-33 and are in the industry sector (see www.census.gov/epcd/www/naics.html for more information on NAICS codes).
If you have questions about whether or not you qualify, contact your tax advisor or the North Carolina Department of Revenue toll-free at 1-877-252-3052 or visit www.dornc.com/taxes/corporate/gas_notice9-2007.html. If you qualify, send a completed exemption certificate (Form E-595E) along with a listing of your eligible natural gas accounts to:
Attention: Tax Records – J10
Columbia, South Carolina 29218.
PSNC Energy must have your certificate on file before you can benefit.