{"data":{"id":"us-nc/n.c.-gen.-stat.-105-187.21","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-187.21","heading":"Tax imposed.","body":"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 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); 2016-5, s. 3.20(a).)","path":["","Article 5C. White Goods Disposal Tax."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.21.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"702cd70418182098f970543867df3aada048cff7367a24478e154bc701d7743c","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-187.20","next":"us-nc/n.c.-gen.-stat.-105-187.22"},"notice":"GroundRules: Original legal text. Not legal advice."}