Effective July 1, the White Goods Disposal Tax law is amended to provide that the tax applies to both in-state and out-of-state purchases of white goods for storage, use, or consumption in NC. A retailer-contractor is liable for the tax for any white good withdrawn from inventory to fulfill a real property contract in NC after July 1.

The statutes define “white goods” as including “refrigerators, ranges, water heaters, freezers, unit air conditioners, washing machines, dishwashers, clothes dryers, and other similar domestic and commercial large appliances.