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N.C. Department of Environment and Natural Resources

NC Department of Environment and Natural Resources
Waste Management - DWM - SW - Tax Certification for Recycling & Resource Recovery

Waste Management

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 Infrastructure Applications for Pollution Abatement Tax Certification can be found here:

How To Apply

  1. Contact the Solid Waste Section of the North Carolina Department of Environment and Natural Resources with any questions regarding the application or process:
    Jessica Montie
    Compliance Officer - Solid Waste Section
    Phone: 919-707-8247
    jessica.montie@ncdenr.gov
       
  2. Download the application from this website and fill it out completely. ** Please use the Equipment Spreadsheet Template if you have more than a few pieces of equipment to certify and email the equipment list to the Compliance Officer.** Be sure to fill in everything completely and give accurate and detailed responses. If you have questions, contact the Compliance Officer listed above.
     
  3. Submit a copy of the Division of Waste Management Application for Tax Certification via e-mail or mail to the Solid Waste Section Compliance Officer above, and include:
    (a) drawings and maps of the facilities that include acreage and detailed layout of recycling activity areas and equipment;
    (b) copies of all leases for leased equipment/facility (please use separate application for leased equipment/facility). 

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 at your request. 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.

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