N.C. Disposal Tax Information

North Carolina’s $2 Solid Waste Disposal Tax was implemented on July 1, 2008. The tax applies to all in-state Municipal Solid Waste and C&D landfills and all transfer stations shipping waste out of state for disposal.

Disposal tax revenues will be distributed for three uses: 1) 50 percent to cleanup old landfills, 2) 37.5 percent to municipalities and counties,* and 3) 12.5 percent to the Solid Waste Trust Fund for recycling grants to local governments. The links below provide additional information on the disposal tax and its distribution.

*Note: According to G.S.105-187.63(2), disposal tax proceeds to municipalities and counties must only be used for solid waste management purposes, including recycling.