The North Carolina sales and use tax of 2.6% on sales of electricity to manufacturing industries and plants, and 2.83% on sales to farmers will be gradually phased out beginning October 1, 2007, and eventually eliminated effective July 1, 2010. In addition, the privilege tax levied on purchases of fuel by manufacturing industries or plants will be repealed on the same schedule. (C.H. 397 (S.B. 3), Laws 2007, effective as noted)