§ 105‑187.31. (See note for repeal of Article) Tax imposed.
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 outside the State 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.)