North Carolina offers a tax exemption on equipment and facilities used exclusively for recycling and resource recovery.  The tax program also includes special tax treatment for the corporate state income tax and the franchise tax on domestic and foreign corporations.  The N.C. Division of Waste Management  manages the Tax Certification Program.

RISE Act Becomes Law
As part of the 2008 financial rescue plan, a provision that allows taxpayers to claim accelerated depreciation for qualified reuse and recycling property was signed into law Oct. 3, 2008. The law provides a special depreciation allowance equal to 50 percent for qualified reuse and recycling property.