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.
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 (Legislative changes effective after January 1, 2020 are not incorporated.)