{"data":{"id":"us-nc/n.c.-gen.-stat.-105-187.31","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-187.31","heading":"Tax imposed.","body":"A privilege tax is imposed on a dry-cleaning solvent retailer at a flat rate for each gallon of dry-cleaning solvent sold by the retailer to a dry-cleaning facility. An excise tax is imposed on dry-cleaning solvent purchased for storage, use, or consumption by a dry-cleaning facility in this State. The rate of the privilege tax and the excise tax is ten dollars ($10.00) for each gallon of halogenated hydrocarbon-based dry-cleaning solvent and one dollar and thirty-five cents ($1.35) for each gallon of hydrocarbon-based dry-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; 2017-204, s. 2.9(g).)","path":["","Article 5D. Dry-Cleaning Solvent Tax."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.31.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"c4624345cba18518b026f89e6f4c46f46074c87f32d2ad87a63cabf5bf82a3b2","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-187.30","next":"us-nc/n.c.-gen.-stat.-105-187.32"},"notice":"GroundRules: Original legal text. Not legal advice."}