{"data":{"id":"us-nc/n.c.-gen.-stat.-105-449.88","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-449.88","heading":"Exemptions from the excise tax.","body":"The excise tax on motor fuel does not apply to the following:\n(1)\tMotor fuel removed, by transport truck or another means of transfer outside the terminal transfer system, from a terminal for export, if the motor fuel is removed by a licensed distributor or a licensed exporter and the supplier of the motor fuel collects tax on it at the rate of the motor fuel's destination state.\n(1a)\tMotor fuel removed by transport truck from a terminal for export if the motor fuel is removed by a licensed distributor or licensed exporter, the supplier that is the position holder for the motor fuel sells the motor fuel to another supplier as the motor fuel crosses the terminal rack, the purchasing supplier or its customer receives the motor fuel at the terminal rack for export, and the supplier that is the position holder collects tax on the motor fuel at the rate of the motor fuel's destination state.\n(2)\tMotor fuel sold to the federal government for its use.\n(3)\tMotor fuel sold to the State for its use.\n(4)\tMotor fuel sold to a local board of education for use in the public school system.\n(5)\tDiesel that is kerosene and is sold to an airport.\n(6)\tMotor fuel sold to a charter school for use for charter school purposes.\n(7)\tMotor fuel sold to a community college for use for community college purposes.\n(8)\tMotor fuel sold to a county or a municipal corporation for its use.\n(9)\tBiodiesel that is produced by an individual for use in a private passenger vehicle registered in that individual's name pursuant to Chapter 20 of the General Statutes. For the purposes of this subdivision, the term \"private passenger vehicle\" has the same meaning as in G.S. 20-4.01.\n(10)\tMotor fuel sold to a hospital authority created under G.S. 131E-17.\n(11)\tMotor fuel sold to a joint agency created by interlocal agreement pursuant to G.S. 160A-462 to provide fire protection, emergency services, or police protection.\n(12)\tFuel grade ethanol or biodiesel transferred between terminals within North Carolina, if the fuel grade ethanol or biodiesel is owned by the same licensed supplier. (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, ss. 20, 21; 1998-98, s. 28; 1998-146, s. 6; 2000-72, s. 2; 2000-173, ss. 13(b), 15; 2001-427, s. 9(a); 2002-108, s. 11; 2007-524, s. 1; 2016-5, s. 5.3(d); 2018-39, s. 1; 2023-12, s. 3.22(a).)","path":["","SUBCHAPTER V. MOTOR FUEL TAXES.","Article 36C. Gasoline, Diesel, and Blends.","Part 3. Tax and Liability."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-449.88.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"080b7e4673a167013c32bdd2dcfbf0d16929d868736b0a1db4f4d67b4d8506ca","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-449.87","next":"us-nc/n.c.-gen.-stat.-105-449.88a"},"notice":"GroundRules: Original legal text. Not legal advice."}