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. File and pay now Forms To ensure you are able to view and fill out forms, please save forms to your computer and use the latest version of Adobe Acrobat Reader. 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
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. File and pay now Forms To ensure you are able to view and fill out forms, please save forms to your computer and use the latest version of Adobe Acrobat Reader. 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
