§ 105-187.31. (See note for repeal of Article) Tax imposed. - North Carolina Statutes

§ 105‑187.31.  (See notefor repeal of Article) Tax imposed.

A privilege tax is imposed ona dry‑cleaning solvent retailer at a flat rate for each gallon of dry‑cleaningsolvent sold by the retailer to a dry‑cleaning facility. An excise tax isimposed on dry‑cleaning solvent purchased outside the State for storage, use, or consumption by a dry‑cleaning facility in this State. The rate ofthe privilege tax and the excise tax is ten dollars ($10.00) for each gallon ofhalogenated hydrocarbon‑based dry‑cleaning solvent and one dollarand thirty‑five cents ($1.35) for each gallon of hydrocarbon‑baseddry‑cleaning solvent. These taxes are in addition to all other taxes.  (1997‑392, s. 4; 2000‑19,s. 1.2; 2001‑265, s. 1; 2007‑530, s. 13; 2009‑483, ss. 5, 6.)