White Goods Disposal Tax

White goods disposal tax is collected for the disposal of white goods, which includes refrigerators, ranges, water heaters, freezers, unit air conditioners, washing machines, dishwashers, clothes dryers, and other similar domestic and commercial large appliances. The white goods disposal tax is $3.00 and is applicable to all new white goods sold by a retailer or purchased for storage, use, or consumption in North Carolina. It applies to all new white goods with or without chlorofluorocarbon refrigerants and is in addition to all other taxes.

For a business or person who is not registered with the Department and is required to collect and/or remit the white goods disposal tax, register online using the online business registration portal. The white goods disposal tax is to be reported separately to the Department on the White Goods Disposal Tax Return, Form E-500H.

Form Description
E-500H White Goods Disposal Tax Return Form
Form E-500H Instructions Instructions - Form E-500H
E-585H Claim for Refund of White Goods Disposal Tax Form
NC-19 Claim for Refund of Taxes Form

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