{"schema_version":1,"layer":"incentives","reviewed_on":"2026-10-26","coverage_note":"Selected state program requirements and a dated operator report. Eligibility, commitments, operator reports and independently verified outcomes have different meanings. No cost per job is calculated.","items":[{"id":"incentive-nc-electricity-repeal-2026","kind":"incentive_program","subject":"North Carolina electricity exemption repeal and billing transition","state_codes":["nc"],"scope":"Electricity repeal distinct from surviving conditional equipment incentives and actual taxpayer reports.","fields":{"status":{"value":"program","source_ids":["nc-electricity-repeal-notice-20261025","nc-sl2026-41-20261025","nc-sl2026-42-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples."},"nc_repeal_basis":{"value":"Electricity exemption repeal with billing transition, separate surviving equipment exemptions","source_ids":["nc-electricity-repeal-notice-20261025","nc-sl2026-41-20261025","nc-sl2026-42-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples."},"electricity_repeal":{"value":"SL2026 41section44.4removes electricity exemption for eligible internet and qualifying datacenters; eligible equipment exemption text remains.","source_ids":["nc-sl2026-41-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples."},"effective_on":{"value":"2026-07-07","source_ids":["nc-electricity-repeal-notice-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples."},"billing_transition":{"value":"SL2026 42section11.3amends applicability to first billing period at least30days after enactment and starting on or after effective date; NCDOR identifies first billing period starting on or after August6 2026.","source_ids":["nc-electricity-repeal-notice-20261025","nc-sl2026-41-20261025","nc-sl2026-42-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples."},"billing_example":{"value":"Agency July15throughAugust15billing period remains outside repeal application because start before August6; August20throughSeptember20period subject to tax. Bill receipt or end date alone does not establish transition.","source_ids":["nc-electricity-repeal-notice-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples."},"purchaser_notice":{"value":"Purchaser previously claiming electricity exemption should notify electricity retailer of loss of eligibility under agency instructions.","source_ids":["nc-electricity-repeal-notice-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples."},"retailer_tax":{"value":"Agency says electricity retailer must charge sales tax for applicable billing periods; electricity subject to combined general sales and use tax rate. Numeric rate not admitted.","source_ids":["nc-electricity-repeal-notice-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples."},"quarterly_tax_report":{"value":"Purchaser of electricity for eligible internet or qualifying datacenter reports amount of tax paid on electricity within30days after each quarter ends.","source_ids":["nc-sl2026-42-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples."},"first_report_due":{"value":"2026-10-30","source_ids":["nc-electricity-repeal-notice-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples."},"report_boundary":{"value":"Tax paid report is not electricity load, meter consumption, future demand, tax savings or evidence any named entity filed.","source_ids":["nc-electricity-repeal-notice-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples."},"surviving_equipment":{"value":"Repeal only electricity exemption, not all datacenter incentives; certain eligible business property and qualifying support equipment exemptions remain subject to their own gates.","source_ids":["nc-sl2026-41-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples."},"forfeiture_context":{"value":"Selected surviving equipment provisions retain investment and qualifying use gates, past avoided tax and interest liability on forfeiture; individual eligibility not established.","source_ids":["nc-sl2026-41-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples."},"markup_boundary":{"value":"SL41original billing wording is superseded bySL42amendment; deleted electricity text is not surviving exemption language.","source_ids":["nc-electricity-repeal-notice-20261025","nc-sl2026-41-20261025","nc-sl2026-42-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples."},"scope_boundary":{"value":"Selected repeal and transition only; complete qualification definitions, present filing implementation and individual outcomes not reviewed.","source_ids":["nc-electricity-repeal-notice-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples."},"individual_eligibility":{"value":null,"source_ids":["nc-sl2026-41-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples.","unknown_reason":"No individual determination, tax payment, actual benefit or exact record match reviewed."},"actual_tax_paid":{"value":null,"source_ids":["nc-sl2026-41-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples.","unknown_reason":"No individual determination, tax payment, actual benefit or exact record match reviewed."},"actual_tax_savings":{"value":null,"source_ids":["nc-sl2026-41-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples.","unknown_reason":"No individual determination, tax payment, actual benefit or exact record match reviewed."},"atlas_record_id":{"value":null,"source_ids":["nc-sl2026-41-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples.","unknown_reason":"No individual determination, tax payment, actual benefit or exact record match reviewed."}}}],"sources":{"nc-electricity-repeal-notice-20261025":{"url":"https://www.ncdor.gov/taxes-forms/sales-and-use-tax/other-sales-and-use-tax-resources/important-notices-issued-sales-and-use-tax-division/important-notice-repeal-exemptions-electricity-used-datacenters","checked_at":"2026-10-25T02:53:53.873692+00:00","sha256":"358adb764c1b0034e7d5910cf974a54f04fcfd6b48f2cdef4f12d21372b1e483","title":"North Carolina electricity exemption repeal notice","publisher":"North Carolina Department of Revenue","tier":"A","published_on":null,"date_note":"Effective July7 2026 distinct billing application; exact notice publication day unknown.","scope":"Agency repeal, administration, report, surviving exemptions and examples read; no complete definition qualification review.","establishes_status":["program"]},"nc-sl2026-41-20261025":{"url":"https://www.ncleg.gov/EnactedLegislation/SessionLaws/HTML/2025-2026/SL2026-41.html","checked_at":"2026-10-25T02:54:05.928945+00:00","sha256":"a44598558a70f574492f2eef87abb3cdfd7624ef7e8ece3ccb55e3b6b6c1273d","title":"North Carolina selected2026session law 41","publisher":"North Carolina General Assembly","tier":"A","published_on":null,"date_note":"Effective July7 2026 distinct billing application; exact notice publication day unknown.","scope":"Only44.4inSL41or11.3andapprovalinSL42reviewed; Windows1252 decoded and explicit deleted/added markup distinguished. Not full session laws.","establishes_status":["program"]},"nc-sl2026-42-20261025":{"url":"https://www.ncleg.gov/EnactedLegislation/SessionLaws/HTML/2025-2026/SL2026-42.html","checked_at":"2026-10-25T02:54:06.127788+00:00","sha256":"1e1b08d7b189803a832616f1318836e10d1d4a06b51f461d2ba426a8a82f853b","title":"North Carolina selected2026session law 42","publisher":"North Carolina General Assembly","tier":"A","published_on":null,"date_note":"Effective July7 2026 distinct billing application; exact notice publication day unknown.","scope":"Only44.4inSL41or11.3andapprovalinSL42reviewed; Windows1252 decoded and explicit deleted/added markup distinguished. Not full session laws.","establishes_status":["program"]}},"details":[{"id":"incentive-nc-electricity-repeal-2026","html":"

North Carolina electricity exemption repeal and billing transition

Electricity repeal distinct from surviving conditional equipment incentives and actual taxpayer reports.

Status
programNorth Carolina Department of Revenue. Source: Publication date not stated. Checked: October 25, 2026. North Carolina General Assembly. Source: Publication date not stated. Checked: October 25, 2026. North Carolina General Assembly. Source: Publication date not stated. Checked: October 25, 2026.

Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity. Locator: SL41section44.4;SL42section11.3; NCDOR repeal and billing examples..

Nc repeal basis
Electricity exemption repeal with billing transition, separate surviving equipment exemptionsNorth Carolina Department of Revenue. Source: Publication date not stated. Checked: October 25, 2026. North Carolina General Assembly. Source: Publication date not stated. Checked: October 25, 2026. North Carolina General Assembly. Source: Publication date not stated. Checked: October 25, 2026.

Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity. Locator: SL41section44.4;SL42section11.3; NCDOR repeal and billing examples..

Electricity repeal
SL2026 41section44.4removes electricity exemption for eligible internet and qualifying datacenters; eligible equipment exemption text remains.North Carolina General Assembly. Source: Publication date not stated. Checked: October 25, 2026.

Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity. Locator: SL41section44.4;SL42section11.3; NCDOR repeal and billing examples..

Effective on
July 7, 2026North Carolina Department of Revenue. Source: Publication date not stated. Checked: October 25, 2026.

Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity. Locator: SL41section44.4;SL42section11.3; NCDOR repeal and billing examples..

Billing transition
SL2026 42section11.3amends applicability to first billing period at least30days after enactment and starting on or after effective date; NCDOR identifies first billing period starting on or after August6 2026.North Carolina Department of Revenue. Source: Publication date not stated. Checked: October 25, 2026. North Carolina General Assembly. Source: Publication date not stated. Checked: October 25, 2026. North Carolina General Assembly. Source: Publication date not stated. Checked: October 25, 2026.

Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity. Locator: SL41section44.4;SL42section11.3; NCDOR repeal and billing examples..

Billing example
Agency July15throughAugust15billing period remains outside repeal application because start before August6; August20throughSeptember20period subject to tax. Bill receipt or end date alone does not establish transition.North Carolina Department of Revenue. Source: Publication date not stated. Checked: October 25, 2026.

Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity. Locator: SL41section44.4;SL42section11.3; NCDOR repeal and billing examples..

Purchaser notice
Purchaser previously claiming electricity exemption should notify electricity retailer of loss of eligibility under agency instructions.North Carolina Department of Revenue. Source: Publication date not stated. Checked: October 25, 2026.

Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity. Locator: SL41section44.4;SL42section11.3; NCDOR repeal and billing examples..

Retailer tax
Agency says electricity retailer must charge sales tax for applicable billing periods; electricity subject to combined general sales and use tax rate. Numeric rate not admitted.North Carolina Department of Revenue. Source: Publication date not stated. Checked: October 25, 2026.

Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity. Locator: SL41section44.4;SL42section11.3; NCDOR repeal and billing examples..

Quarterly tax report
Purchaser of electricity for eligible internet or qualifying datacenter reports amount of tax paid on electricity within30days after each quarter ends.North Carolina General Assembly. Source: Publication date not stated. Checked: October 25, 2026.

Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity. Locator: SL41section44.4;SL42section11.3; NCDOR repeal and billing examples..

First report due
October 30, 2026North Carolina Department of Revenue. Source: Publication date not stated. Checked: October 25, 2026.

Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity. Locator: SL41section44.4;SL42section11.3; NCDOR repeal and billing examples..

Report boundary
Tax paid report is not electricity load, meter consumption, future demand, tax savings or evidence any named entity filed.North Carolina Department of Revenue. Source: Publication date not stated. Checked: October 25, 2026.

Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity. Locator: SL41section44.4;SL42section11.3; NCDOR repeal and billing examples..

Surviving equipment
Repeal only electricity exemption, not all datacenter incentives; certain eligible business property and qualifying support equipment exemptions remain subject to their own gates.North Carolina General Assembly. Source: Publication date not stated. Checked: October 25, 2026.

Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity. Locator: SL41section44.4;SL42section11.3; NCDOR repeal and billing examples..

Forfeiture context
Selected surviving equipment provisions retain investment and qualifying use gates, past avoided tax and interest liability on forfeiture; individual eligibility not established.North Carolina General Assembly. Source: Publication date not stated. Checked: October 25, 2026.

Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity. Locator: SL41section44.4;SL42section11.3; NCDOR repeal and billing examples..

Markup boundary
SL41original billing wording is superseded bySL42amendment; deleted electricity text is not surviving exemption language.North Carolina Department of Revenue. Source: Publication date not stated. Checked: October 25, 2026. North Carolina General Assembly. Source: Publication date not stated. Checked: October 25, 2026. North Carolina General Assembly. Source: Publication date not stated. Checked: October 25, 2026.

Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity. Locator: SL41section44.4;SL42section11.3; NCDOR repeal and billing examples..

Scope boundary
Selected repeal and transition only; complete qualification definitions, present filing implementation and individual outcomes not reviewed.North Carolina Department of Revenue. Source: Publication date not stated. Checked: October 25, 2026.

Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity. Locator: SL41section44.4;SL42section11.3; NCDOR repeal and billing examples..

Individual eligibility
Not establishedNorth Carolina General Assembly. Source: Publication date not stated. Checked: October 25, 2026.

Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity. Locator: SL41section44.4;SL42section11.3; NCDOR repeal and billing examples..

Actual tax paid
Not establishedNorth Carolina General Assembly. Source: Publication date not stated. Checked: October 25, 2026.

Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity. Locator: SL41section44.4;SL42section11.3; NCDOR repeal and billing examples..

Actual tax savings
Not establishedNorth Carolina General Assembly. Source: Publication date not stated. Checked: October 25, 2026.

Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity. Locator: SL41section44.4;SL42section11.3; NCDOR repeal and billing examples..

Atlas record id
Not establishedNorth Carolina General Assembly. Source: Publication date not stated. Checked: October 25, 2026.

Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity. Locator: SL41section44.4;SL42section11.3; NCDOR repeal and billing examples..

"}]}