Corporate Taxes - Special Provisions
Pollution Abatement Equipment
Property used to reduce air or water pollution receives special treatment under the tax laws of NC, based on compliance with the Board of Environmental Management. Such real and tangible personal property is exempt from taxation under the property tax laws and is subject to the preferential 1% state sales tax rate as "accessory" to manufacturing machinery.
Recycling Equipment
Equipment of facilities installed for the purpose of the recycling solid waste or resource recovery from solid waste received the same treatment under the tax laws as that given to pollution abatement equipment.
