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.
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 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)