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N.C. Department of Environment and Natural Resources

NC Department of Environment and Natural Resources
Environmental Assistance and Customer Service - deao - recycling - local government - nc disposal tax information

Environmental Assistance and Customer Service

Local Government Recycling Assistance Team

N.C. Disposal Tax Information

North Carolina’s Solid Waste Disposal Tax was created by Session Law 2007-5550 and implemented on July 1, 2008. The tax is imposed at a rate of $2 per ton on the disposal of municipal solid waste in landfills in the state and on the transfer of municipal solid waste for disposal outside the state. The disposal 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 are collected by the state and distributed for three uses:

  • 50 percent to the Inactive Hazardous Sites Cleanup Fund to help cleanup old landfills,
  • 37.5 percent distributed directly to cities and counties, and
  • 12.5 percent to the Solid Waste Management Trust Fund to promote and support waste reduction and recycling including technical assistance and grants to units of local government.

Local governments are encouraged to use disposal tax proceeds as a source of funds for investing in recycling and waste reduction programs and services that will expand and enhance the ability for the public to remove materials from the waste stream and decrease the amount of waste sent to landfills.

Below you will find additional information and links on the Solid Waste Disposal Tax and its distribution:

For more information or questions on the Solid Waste Disposal Tax, please contact Division of Environmental Assistance and Outreach staff member at 919-707-8139.

For other North Carolina Recycling Contacts click here.

  1. † 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. 
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