White Goods Disposal Tax
White goods disposal tax is collected for the disposal of white goods, which includes refrigerators, ranges, water heaters, freezers, unit air conditioners, washing machines, dishwashers, clothes dryers, and other similar domestic and commercial large appliances. The white goods disposal tax is $3.00 and is applicable to all new white goods sold by a retailer or purchased outside North Carolina for storage, use, or consumption in North Carolina. It applies to all new white goods with or without chlorofluorocarbon refrigerants.
The white goods disposal tax is to be reported separately to the Department on the White Goods Disposal Tax Return, Form E-500H. Information about the filing frequency and due date requirements can be found in Filing Frequency and Due Dates. For additional information on the white goods disposal tax, refer to Sales and Use Tax Technical 29-1.