Dry-Cleaning Solvent Tax
Dry-cleaning solvent tax is collected for cleanup of dry-cleaning
solvent contamination. The tax is imposed on each gallon of dry-cleaning
solvent sold by a retailer to a dry-cleaning facility or purchased
by a dry-cleaning facility from outside North Carolina for storage,
use, or consumption in North Carolina. The dry-cleaning solvent tax
is $10.00 for each gallon of dry-cleaning solvent that is halogenated
hydrocarbon-based and $1.35 for each gallon of dry-cleaning solvent
that is hydrocarbon-based. These taxes are in addition to all other
taxes. The tax expires on January 1, 2020.
The dry-cleaning solvent tax is to be reported separately to the
Department on the Dry-Cleaning Solvent Tax Return, Form E-500S.
Information about the filing frequency and due date requirements
can be found in Filing Frequency
and Due Dates. For additional information on the dry-cleaning
solvent tax, refer to Sales and Use Tax Technical Bulletin 29-3.
Last modified on:
06/30/11 04:35:49 PM