Solid Waste Disposal Tax
Solid waste disposal tax is imposed on the disposal of municipal solid waste and construction and demolition debris in a landfill permitted under Article 9 of Chapter 130A and on the transfer of such waste and debris to a transfer station permitted under the same Article for disposal outside this State.
What Disposal Tax is Due?
A tax at the rate of $2.00 per ton of waste is imposed on waste and debris received from third parties and on waste and debris disposed of by the owners or operators of qualifying landfills or transfer stations.
The tax is reported on Form E-500K, Solid Waste Disposal Tax Return.
How to Register?
A person who is not registered with the Department and is required to pay the solid waste disposal tax, must submit a completed Registration Application for Solid Waste Disposal Tax, Form NC-SWR.
How Do I Find More Resources?
You may visit the following links to find more resources related to the Solid Waste Disposal Tax.
- Solid Waste Disposal Tax Bulletin
- Filing Frequency and Due Dates
- Frequently Asked Questions
- Important Notices Regarding the Solid Waste Disposal Tax
- How to Amend Your Return
- Form E-505 (this form includes legislative changes to the taxes administered by the Sales and Use Tax Division by year)
- Yearly Law Changes Publications
- NC General Statutes - Chapter 105, Article 5G
Forms
To ensure you are able to view and fill out forms, please save forms to your computer and use the latest version of Adobe Acrobat Reader. Frequently Asked Questions about Forms.
| Form | Description |
|---|---|
| NC-SWR | Registration Application for Solid Waste Disposal Tax |
| E-500K | Solid Waste Disposal Tax Return - Instructions |
| NC-19 | Claim for Refund of Taxes |
| NC-AC | Business Address Correction |
| NC-BN | Out-of-Business Notification |