NC Tax Changes
North Carolina Tax LegislationPiedmont Natural Gas bills with the sale of natural gas dated on or after July 1, 2014, will contain a 7 percent sales tax rather than an excise tax. This is due to the North Carolina Tax Simplification and Reduction Act*, new legislation from the North Carolina General Assembly which repeals the excise tax on natural gas.
If you have questions about the implications to you or your business, contact your tax adviser or the North Carolina Department of Revenue toll-free at 877.252.3052 or by visiting www.dornc.com.
Exemptions for Qualified CustomersThe law provides exemptions for certain fuel purchases made by qualified manufacturers (including commercial laundries and dry cleaning establishments) and qualified farmers**. To exclude sales tax from your bill, Piedmont must have a completed Streamlined Sales and Use Tax Agreement Certificate of Exemption, Form E-595E. For more information about fuel purchases qualifying for exemptions, please refer to the Notice from the North Carolina Department of Revenue.
Form E-595E and instructions may be obtained from the NCDOR website at Form E-595E, Streamlined Sales and Use Tax Certificate of Exemption.
To be complete, forms must contain eligible Piedmont account number(s), a valid industrial production/manufacturing or agricultural production exemption number issued by the state under NC G.S. 105-164.28A, and the signature from an authorized person.
Please send a completed Form E-595E, along with contact information, to:
Piedmont Natural Gas
Attn: Meter to Payment Dept./Tax-Exempt
P.O. Box 33068
Charlotte, NC 28233
If you have a qualified farm account, you must submit a new Form E-595E by October 1, 2014. Piedmont will rely on existing exemption forms until that date. If you do not meet the criteria for sales tax exemptions, please use the contact information above to notify us.
*House Bill 998, s. 4.1.(d), S.L. 2013-316
**NC G.S.105-164.13(57), NC G.S.105-164.13(10)c, NC G.S.105-164.13E(1)