Tax Certification Program
North Carolina offers a tax exemption on equipment and facilities used exclusively for recycling and resource recovery. It is first advisable that any business read the North Carolina Solid Waste Management Rules regarding the standards for special tax treatment before applying. If you are not sure if the equipment or facility you own qualifies, there are several people you can contact, who can help you determine your eligibility. You can also see some frequently asked questions and examples of qualifying equipment and facilities as well as get additional tax provision information.
Additional information can be found on the North Carolina Department of Revenue website. Links to the Division of Air Quality and Division of Water Quality Applications for Pollution Abatement Tax Exemption & Tax Certification can be found here:
How To Apply
Upon receipt of the application and any enclosures, a representative of the Solid Waste Section will inspect the facilities and equipment cited in the application and make a recommendation for approval or denial to the Field Operations Branch Head. If the certification is denied, the reasons for denial will be made known to you in writing. If you disagree with the results of the certification process, you have the right to an appeal under the Administrative Procedures Act.
For income and franchise tax purposes, send a copy of the Division of Waste Management Tax Certification with your annual tax reporting form. For property tax purposes, provide a copy of your completed Application for Tax Certification and Exemption to your County Tax Assessor's Office or contact the North Carolina Department of Revenue (phone 919-733-7711). Send the completed form and a copy of the Division of Waste Management Tax Certification to the local county property tax office with your annual reporting form.
Application and Documents
Please make note that as of September 1, 2010 the Solid Waste Section will no longer accept previous versions of the Application for Tax Certification. The current acceptable version can be found on this page. Any applications using the previous versions will be returned.