North Carolina Tax Legislation
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 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 If you qualify, send a completed exemption certificate (Form E-595E) along with a listing of your eligible natural gas accounts to:

PSNC Energy
Attention: Tax Records – J10
Columbia, South Carolina 29218.
PSNC Energy must have your certificate on file before you can benefit.

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