The Solid Waste Disposal Tax Bulletin presents the Secretary of Revenue’s interpretation of the North Carolina solid waste disposal tax laws. This bulletin does not cover all interpretations and applications of the solid waste disposal tax laws. The Solid Waste Disposal Tax Bulletin is based on the laws in effect as of January 1, 2022 and supersedes any Solid Waste Disposal Tax Bulletins published prior to January 1, 2022. (Legislative changes effective after January 1, 2022 are not incorporated.)