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NCDOR »   Taxes & Forms »   Other Taxes And Fees »   Solid Waste Disposal Tax

Solid Waste Disposal Tax

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. A 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.

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Additional Information for Solid Waste Disposal Tax

  • Forms for Solid Waste Disposal Tax
  • Filing Frequency and Due Dates
  • Frequently Asked Questions

Technical References for Solid Waste Disposal Tax

  • NC General Statutes - Chapter 105, Article 5G
  • Solid Waste Disposal Tax Bulletin
  • Important Notices Issued by the Sales and Use Tax Division

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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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NCDOR
https://www.ncdor.gov/taxes-forms/other-taxes-and-fees/solid-waste-disposal-tax