Effective October 1, 2016, North Carolina has enacted a sales and use tax exemption for sales of products made of more than 75% by weight of recycled materials when the products are sold for use in an accepted wastewater dispersal system. A purchaser of qualifying products is required to provide the seller with a completed Form E-595E, Streamlined Sales and Use Tax Agreement Certificate of Exemption, or the required data elements indicating the seller’s authority to exempt the transaction from sales or use tax. (Important Notice: Exemption for Certain Products Made of Recycled Materials, North Carolina Department of Revenue, September 15, 2016)