Tax Incentives

N.C. Recycling Property Tax Exemption

North Carolina offers a property tax exemption on equipment and facilities used exclusively for recycling and resource recovery. For more details and application information, please visit the N.C. Division of Waste Management's Tax Certification Program website.

N.C Sales Tax Exemptions for Recyclers

Effective July 1, 2018 North Carolina offers an exemption from sales and use tax on the purchase of recycling equipment. Purchases that qualify for sales tax exemption are outlined in N.C. General Statute 105-164.13 (5k) and include equipment, fuel, piped natural gas and electricity purchased by recyclers.* 

*The statute refers specifically to secondary metals recyclers; however a secondary metals recycler is defined in N.C. General Statute 105-164.3 (37g) as a person that gathers, obtains and converts metals and items that have served their original economic purpose. According to the N.C. Department of Revenue, the italicized clause broadens the applicability to recyclers of any material. For more information, see the N.C. Department of Revenue's Important Notice about the July 1, 2018 change or contact the Sales and Use Tax Division.