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 |
Additional Information for White Goods Disposal Tax
- Sales and Use Tax Technical Bulletin Section 29-1 (2009-2019 legislative changes not included)