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