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GET THE LATEST INFORMATION Most Service Centers are now open to the public for walk-in traffic on a limited schedule. Appointments are recommended and walk-ins are first come, first serve. Walk-ins and appointment information
NCDOR »   Taxes & Forms »   Other Taxes And Fees »   Dry-Cleaning Solvent Tax

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

  • Dry-Cleaning Solvent Tax Bulletin

Other Taxes And Fees

  • 911 Service Charge for Prepaid Wireless Telecommunications Service
  • Conveyance Tax
  • Freight Car Line Companies
  • Installment Paper Dealer Tax
  • Certain Machinery and Equipment Tax
  • Mutual Burial Association Tax
  • Primary Forest Products Tax
  • Dry-Cleaning Solvent Tax
  • Estate Trusts
  • Insurance Premiums Tax Information
  • Scrap Tire Disposal Tax
  • Solid Waste Disposal Tax
  • Unauthorized Substances
  • White Goods Disposal Tax
  • Written Determinations Motor Vehicle Lease and Rental Tax
  • Motor Vehicle Lease and Subscription Tax
  • Severance Tax
  • Form E-500G, Scrap Tire Disposal Tax Return General Instructions

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Contact Information

North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

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https://www.ncdor.gov/taxes-forms/other-taxes-and-fees/dry-cleaning-solvent-tax