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, 2030.

For a business or person who is not registered with the Department and is required to collect and/or remit the dry-cleaning solvent tax, submit a completed Registration Application for Dry-Cleaning Solvent Tax, Form NC-DCSR, by mail to the Department. The dry-cleaning solvent tax is to be reported separately to the Department on the Dry-Cleaning Solvent Tax Return, Form E-500S.

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Forms

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Form Description
Form NC-DCSR Registration Application Form - Dry-Cleaning Solvent Tax                 
E-500S Dry-Cleaning Solvent Tax Return Form
Form E-500S Instructions Instructions - Form E-500S
NC-19 Claim for Refund of Taxes Form
(Only for Scrap Tire Disposal Tax and Dry-Cleaning Solvent Tax)

 

Additional Information for Dry Cleaning Solvent Tax

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