Section .2100 electricity: piped natural gas: bottled gas: coal: coke: fuel oil: oxygen: acetylene: hydrogen: liquefied petroleum gas and other combustibles



(a) Electricity. - Electricity is tangible personal property and its sale is subject to tax at the rates set in G.S. 105-164.4. Local sales and use taxes do not apply to sales or purchases of electricity.

(b) Other Fuel. - The sale of bottled gas, coal, coke, fuel oil, oxygen, acetylene, hydrogen, liquefied petroleum gas, or another combustible to a user or consumer is subject to the applicable statutory state and local tax unless the sale is exempt from tax under G.S. 105‑164.13. Sales of piped natural gas are exempt from sales tax and are subject to the excise tax imposed by G.S. 105, Article 5E.


History Note: Authority G.S. 105‑164.4; 105‑164.6; 105‑164.13; 105-164.16; 105‑262; 105-467; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46;

Eff. February 1, 1976;

Amended Eff. October 1, 2009; July 1, 2000; August 1, 1998; October 1, 1993; October 1, 1991; May 1, 1990; August 1, 1986.