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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, 2010.

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 Section 33 of the Sales and Use Tax Technical Bulletins.

Last modified on: 10/31/07 03:54:06 PM .