2005 North Carolina Code - General Statutes Article 5F - Manufacturing Fuel and Certain Machinery and Equipment.

Article 5F.

Manufacturing Fuel and Certain Machinery and Equipment.

§ 105‑187.50.� Definitions.

The definitions in G.S 105‑164.3 apply in this Article. (2001‑347, s. 2.17.)

 

§ 105‑187.51.� Tax imposed on mill machinery.

(a)������ Scope. � A privilege tax is imposed on the following persons:

(1)������ A manufacturing industry or plant that purchases mill machinery or mill machinery parts or accessories for storage, use, or consumption in this State. A manufacturing industry or plant does not include a delicatessen, cafe, cafeteria, restaurant, or another similar retailer that is principally engaged in the retail sale of foods prepared by it for consumption on or off its premises.

(2)������ A contractor or subcontractor that purchases mill machinery or mill machinery parts or accessories for use in the performance of a contract with a manufacturing industry or plant.

(3)������ A subcontractor that purchases mill machinery or mill machinery parts or accessories for use in the performance of a contract with a general contractor that has a contract with a manufacturing industry or plant.

(b)������ Rate. � The tax is one percent (1%) of the sales price of the machinery, part, or accessory purchased. The maximum tax is eighty dollars ($80.00) per article. As used in this section, the term "accessories" does not include electricity. (2001‑347, s. 2.17; 2005‑435, s. 56(a).)

 

§ 105‑187.51A.� Tax imposed on manufacturing fuel.

A privilege tax is imposed on a manufacturing industry or plant that purchases fuel to operate the industry or plant. The tax is one percent (1%) of the sales price of the fuel. The tax does not apply to electricity or piped natural gas. (2005‑276, s. 33.21.)

 

§ 105‑187.51B.� Tax imposed on recycling equipment.

(a)������ Tax. � A privilege tax is imposed on a major recycling facility that purchases any of the following tangible personal property for use in connection with the facility:

(1)������ Cranes, structural steel crane support systems, and foundations related to the cranes and support systems.

(2)������ Port and dock facilities.

(3)������ Rail equipment.

(4)������ Material handling equipment.

(b)������ Rate. � The tax is one percent (1%) of the sales price of the tangible personal property. The maximum tax is eighty dollars ($80.00) per article. (2005‑276, s. 33.21.)

 

§ 105‑187.52.� Administration.

The privilege taxes imposed by this Article are in addition to the State use tax. Except as otherwise provided in this Article, the collection and administration of these taxes is the same as the State use tax imposed by Article 5 of this Chapter. (2001‑347, s. 2.17; 2005‑276, s. 33.22.)