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Law Summary

A three dollar tax must be paid on all white goods sold.

Full Text of the Law

ยง 105-187.21. Tax imposed.

A privilege tax is imposed on a white goods retailer at a flat rate for each new white good that is sold by the retailer. An excise tax is imposed on a new white good purchased outside the State for storage, use, or consumption in this State. The rate of the privilege tax and the excise tax is three dollars ($3.00). These taxes are in addition to all other taxes.

(1993, c. 471, s. 3; 1998-24, ss. 1, 7; 2000-109, s. 9(a).)

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