Solid Waste Disposal Tax

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Solid Waste Disposal Tax
 
Solid waste disposal tax is imposed on the disposal of municipal solid waste and construction and demolition debris in a landfill permitted under Article 9 of Chapter 130A and on the transfer of such waste and debris to a transfer station permitted under the same Article for disposal outside this State. Effective July 1, 2008, tax at the rate of $2.00 per ton of waste is imposed on waste and debris received from third parties and on waste and debris disposed of by the owners or operators of qualifying landfills or transfer stations.

For a business or person who is not registered with the Department and is required to collect and/or remit the solid waste disposal tax, submit a completed Registration Application for Solid Waste Disposal Tax, Form NC-SWR, by mail to the Department. The solid waste disposal tax is to be reported separately to the Department on the Solid Waste Disposal Tax Return, Form E-500K.

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Additional Information for Solid Waste Disposal Tax
Forms for Solid Waste Disposal Tax
Filing Frequency and Due Dates
Frequently Asked Questions
Technical References for Solid Waste Disposal Tax
NC General Statutes - Chapter 105, Article 5G
Solid Waste Disposal Tax Bulletin (Legislative changes effective after January 1, 2020 are not incorporated.)
Important Notices Issued by the Sales and Use Tax Division
 
Tax Category:
Other Taxes
Last updated:
Jan 7, 2020
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Other Taxes And Fees
911 Service Charge for Prepaid Wireless Telecommunications Service
 Conveyance Tax
 Freight Car Line Companies
 Installment Paper Dealer Tax
 Certain Machinery and Equipment Tax
 Mutual Burial Association Tax
 Primary Forest Products Tax
 Dry-Cleaning Solvent Tax
 Estate Trusts
 Insurance Premiums Tax Information
 Scrap Tire Disposal Tax
 Solid Waste Disposal Tax
 Unauthorized Substances
 White Goods Disposal Tax
 Written Determinations Motor Vehicle Lease and Rental Tax
 Motor Vehicle Lease and Subscription Tax
 Severance Tax
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Contact Information
North Carolina Department of Revenue PO Box 25000
Raleigh, NC 27640-0640
 General information: 1-877-252-3052
 Individual income tax refund inquiries:
1-877-252-4052
  
Census 2020