White Goods Disposal Tax
White goods disposal tax is due on the retail sale and purchase of new white goods. The tax is used, in part, for the management of discarded white goods. White goods include refrigerators, ranges, water heaters, freezers, unit air conditioners, washing machines, dishwashers, clothes dryers, and other similar domestic and commercial large appliances.
What Tax is Due?
The white goods disposal tax rate is $3.00 for each new white good. The tax applies to white goods with or without chlorofluorocarbon refrigerants. The white goods disposal tax is in addition to all other taxes.
The tax is reported on Form E-500H, White Goods Disposal Tax Return.
How to Register?
A person who is not registered with the Department and is required to collect or remit the white goods disposal tax, register online using the online business registration portal.
How Do I Find More Resources?
You may visit the following links to find more resources related to the white goods disposal tax.
- White Goods Disposal Tax Bulletin
- Filing Frequency and Due Dates
- Important Notices Regarding the White Goods Disposal 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 5C
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 |
|---|---|
| E-500H | White Goods Disposal Tax Return - Instructions |
| E-585H | Claim for Refund of White Goods Disposal Tax |
| NC-19 | Claim for Refund of Taxes |
| NC-AC | Business Address Correction |
| NC-BN | Out-of-Business Notification |