Dry-Cleaning Solvent Tax
Dry-cleaning solvent tax is collected for cleanup of dry-cleaning solvent contamination. The tax is imposed on each gallon of dry-cleaning solvent sold by a retailer to a dry-cleaning facility or purchased by a dry-cleaning facility from outside North Carolina for storage, use, or consumption in North Carolina.
What Tax is Due?
The dry-cleaning solvent tax is $10.00 for each gallon of dry-cleaning solvent that is halogenated hydrocarbon-based and $1.35 for each gallon of dry-cleaning solvent that is hydrocarbon-based. These taxes are in addition to all other taxes. The dry-cleaning solvent tax is to be reported to the Department on Form E-500S, Dry-Cleaning Solvent Tax Return.
How Do I Find More Resources?
You may visit the following links to find more resources related to dry-cleaning solvent tax.
- Dry-Cleaning Solvent Tax Bulletin
- Filing Frequency and Due Dates
- Important Notices Regarding the Dry-Cleaning Solvent Tax
- How to Amend Your Return
- Form E-505 (this form includes legislative changes to the taxes administered by the Sales and Use Tax Division by year)
- Yearly Law Changes Publications
- NC General Statutes Chapter 105 Article 5D - Dry-Cleaning Solvent Tax
Forms
To ensure you are able to view and fill out forms, please save forms to your computer and use the latest version of Adobe Acrobat Reader. Frequently Asked Questions about Forms.
| Form | Description |
|---|---|
| NC-DCSR | Registration Application for Dry-Cleaning Solvent Tax |
| E-500S | Dry-Cleaning Solvent Tax Return - Instructions |
| NC-19 | Claim for Refund of Taxes (Only for Scrap Tire Disposal Tax and Dry-Cleaning Solvent Tax) |
| NC-AC | Business Address Correction |
| NC-BN | Out-of-Business Notification |