Biodiesel and Ethanol Tax Exemption

An individual who produces biodiesel for use in that individual’s private passenger vehicle is exempt from the state motor fuel excise tax. Additionally, biodiesel and ethanol transferred between fuel processing facilities is exempt from state motor fuel excise tax, if the fuel is owned by the same licensed supplier.

(Reference North Carolina General Statutes 105-449.88(9) and 105-449.88(12))