The Dry-Cleaning Solvent Tax Bulletin presents the Secretary of Revenue’s interpretation of the North Carolina dry-cleaning solvent tax law.  This bulletin does not cover all interpretations and applications of the dry-cleaning solvent tax law.  Pursuant to G.S. § 105-264, it is the duty of the Secretary to interpret all laws administered by the Secretary.  (Legislative changes effective after January 1, 2021 are not incorporated.)