Solid waste disposal tax is imposed on the disposal of municipal solid waste and construction and demolition debris in a landfill permitted under Article 9 of Chapter 130A and on the transfer of such waste and debris to a transfer station permitted under the same Article for disposal outside this State. Effective July 1, 2008, tax at the rate of $2.00 per ton of waste is imposed on waste and debris received from third parties and on waste and debris disposed of by the owners or operators of qualifying landfills or transfer stations.
For a business or person who is not registered with the Department and is required to collect and/or remit the solid waste disposal tax, submit a completed Registration Application for Solid Waste Disposal Tax, Form NC-SWR, by mail to the Department. The solid waste disposal tax is to be reported separately to the Department on the Solid Waste Disposal Tax Return, Form E-500K.
Additional Information for Solid Waste Disposal Tax
Technical References for Solid Waste Disposal Tax
- NC General Statutes - Chapter 105, Article 5G
- Sales and Use Tax Technical Bulletin Section 29-4 (2009-2019 legislative changes not included)
- Important Notices Issued by the Sales and Use Tax Division