2010 North Carolina Code
Chapter 105 Taxation.
Article 5C - White Goods Disposal Tax.
105-187.21. Tax imposed.

NC Gen Stat § 105-187.21 What's This?

105‑187.21. Tax imposed.

A privilege tax is imposed on a white goods retailer at a flat rate for each new white good that is sold by the retailer. An excise tax is imposed on a new white good purchased outside the State for storage, use, or consumption in this State. The rate of the privilege tax and the excise tax is three dollars ($3.00). These taxes are in addition to all other taxes. (1993, c. 471, s. 3; 1998‑24, ss. 1, 7; 2000‑109, s. 9(a).)

Disclaimer: These codes may not be the most recent version. North Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.