Research and Development Activities for Physical, Engineering and Life Science Companies
Sales of equipment, or an attachment or repair part for equipment for companies primarily engaging in research and development activities in the physical, engineering, and life sciences, including in the industry group, 54171 NAICS code is exempt from sales and use tax.
Software Publishing Activities for Software Publishers
Sales of equipment, or an attachment or repair part for equipment for companies primarily engaging in software publishing activities for software publishers, including in the industry group, 5112 NAICS code is exempt from sales and use tax.
The Economic Development Partnership of North Carolina does not award or administer this incentive. All economic development incentives are awarded and administered by the North Carolina Department of Commerce.
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