Orange County NC Website
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INCENTIVES -SALES AND USETAx <br />EXEMPTIONS', REFUNDS AND DISCOUNTS <br />Discounts <br />• Parts and accessories to manufacturing machinery, which include most supplies used in the manufacturing process <br />but not becoming a part of the manufactured product, including pollution abatement equipment, are taxed at one <br />percent <br />• Coal, coke and fuel oil used in manufacturing is taxed at one percent <br />• Sales of electricity to manufacturers are taxed at a rate of 2.6 percent <br />• Aircraft, boats, railway cars and mobile offices are taxed at 3 percent with a maximum tax of $1,500 per item. <br />• All telecommunications services are taxed at a rate of 6.5 percent <br />North Carolina offers sales and use tax <br />exemptions, refunds and discounts to <br />eligible companies. <br />North Carolina Department of Commerce Incentives 1 12 <br />