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STATE PROFILE / NC

North Carolina

North Carolina G.S. 105-164.13 provides sales-and-use-tax exemptions for specified electricity and equipment purchases at eligible internet datacenters and qualifying datacenters. Eligibility depends on the statutory category, investment and use conditions; benefits can be forfeited when required conditions are not met.

In the historical record

No verified March–November events are included for this state yet. This is a coverage gap, not evidence of no activity.