§ 105-187.51A. (Repealed effective July 1, 2010 - See notes) Tax imposed on manufacturing fuel. - North Carolina Statutes

§ 105‑187.51A.  (Repealedeffective July 1, 2010  – See notes) Tax imposed on manufacturing fuel.

A privilege tax is imposed ona manufacturing industry or plant that purchases fuel to operate the industryor plant. The tax is three‑tenths percent (0.3%) of the sales price ofthe fuel. The tax does not apply to electricity or piped natural gas. (2005‑276, s. 33.21;2007‑397, ss. 12(a)‑(c).)