The Dry-Cleaning Solvent Tax Bulletin presents the Secretary of Revenue’s interpretation of the North Carolina dry-cleaning solvent tax laws. This bulletin does not cover all interpretations and applications of the dry-cleaning solvent tax laws. The Dry-Cleaning Solvent Tax Bulletin is based on the laws in effect as of January 1, 2022 and supersedes any Dry-Cleaning Solvent Tax Bulletins published prior to January 1, 2022. (Legislative changes effective after January 1, 2022 are not incorporated.)