Donate to Hurricane Recovery

White Goods

The term “white goods” refers to refrigerators, ranges, water heaters, freezers, unit air conditioners, washing machines, clothes dryers and other similar domestic and commercial large appliances.

The program's purpose is to discourage the illegal disposal of white goods and recycle refrigerant gasses. G.S. 130A-309.80 states that: “The General Assembly found that white goods are difficult to dispose of, that white goods contain chlorofluorocarbon refrigerants, pose a danger to the environment, and that it is in the best interest of the State to require that chlorofluorocarbon refrigerants be removed from discarded white goods.”

The program is funded by taxes on the sale of white goods, and the funds are redistributed back to the counties. As stated in G.S. 130A-309.83 – “The White Goods Management Account is established within the Department. The account consists of revenue credited to the account from the proceeds of the white goods disposal tax imposed by Article 5C of Chapter 105 of the General Statues.” The amount of the tax is $3 per white good. It is collected at the retail level.

White Goods Tax Distributions 

Because of reductions in funding per Session Law 2013-360, the Appropriations Act of 2013, the Division of Waste Management no longer offers grants to counties.

As of June 30, 2017 grant funding for white goods has ceased.

Counties are advised to make whatever adjustments are needed to their budgets to account for these measures. All other provisions of the white goods law (G.S. 130A-309.80 through G.S. 130A-309.87) remain unchanged. Counties will continue to receive white goods tax distributions from the Department of Revenue.

White goods tax revenues a county receives are to be spent on white goods activities. By General Statute (G.S. 130A-309.83), the county must spend its white goods money only for the management of white goods. This can be done in any combination of three ways:

  1. Daily operating expenses Funds may be expended on white goods management, such as, but not limited to: employee salaries and expenses in training concerned with white goods, (only where the employee has actually touched white goods, known as the “touch it rule”), equipment maintenance and fuel, equipment operator’s time, etc. Weigh master and supervisory activities spent on white goods are not considered to be direct white goods activities.
  2. Capital improvements Funds may be expended on infrastructure and equipment. Typical infrastructure will include concrete pads, sheds and buildings. Equipment may include refrigerant reclamation machinery, skid steers, front loaders, grappling or knuckle boom loaders, etc. If a piece of equipment’s use will be split with another program, the county must estimate the percentage of use and only apply the estimated amount to white goods.
  3. Clean-up of illegal dumps The county must estimate the amount of white goods in the illegal dump. If the estimated amount is 50 percent or greater, the entire dump may be paid for with white goods money. If the dump is estimated at less than 50 percent, only that portion may be paid for with white goods money. Please contact the Waste Management Specialist before initiating clean up activities.

Eligibility

Some counties are ineligible to receive their tax distributions but can regain eligibility by designating funds and submitting their Annual Fiscal Information Reports (AFIR). Counties can be ineligible to receive white goods revenues in two ways. First, failure of a county to submit its AFIR by March 1 results in a county becoming ineligible to receive further tax distributions. Second, if the county has more than the “threshold amount” left remaining in the undesignated ending balance in the white goods section of the AFIR for the fiscal year, the county is ineligible to receive further tax proceeds. A county’s threshold amount is calculated by multiplying what the county would have received in tax proceeds for the fiscal year by 25 percent. Adding together the tax distributions from all four fiscal quarters and dividing by four can also calculate this amount.

The county may regain eligibility by completing and submitting the AFIR and/or designating the undesignated funds towards the management of white goods in the county’s ledger. Once this is done, a signed letter from the county finance director is sent to our section stating that the amount of undesignated funds has fallen below the threshold amount. The Solid Waste Section then notifies the Department of Revenue, which resumes revenue distributions to the county. At least 30days are allowed before the next distribution for the Solid Waste Section to receive the letter or AFIR for the county to receive the funds for that fiscal quarter. Note that a county must submit it's AFIR and have less than the threshold amount remaining in the undesignated ending balance to be eligible.

White Goods Grants to Counties

The Division no longer offers grants to counties.

Cycle of Events

White goods tax distributions are issued from the N.C. Dept. of Revenue about 45 days after the end of the fiscal quarter- February 15, May 15, August 15 and November 15.

February 15 - White goods tax distributions issued by the N.C. Dept. of Revenue to counties.

March 1 - Solid Waste Section reports to N.C. Dept. of Revenue the list of ineligible counties as required in G.S.130A-309.

April 15 - Deadline for counties to submit their letters or AFIRs and be removed from list of ineligible counties as required in G.S.130A-309.

May 15 - White goods tax distributions from the N.C. Dept. of Revenue are issued to counties. 

July 15 - Deadline for counties to submit their letters or AFIRs and be removed from list of ineligible counties as required in G.S.130A-309.

August 15 - White goods tax distributions issued by the N.C. Dept. of Revenue to counties.

October 15 - Deadline for counties to submit their letters AFIRs and be removed from  list of ineligible counties as required in G.S.130A-309.

November 15 White goods  tax distributions issued by the N.C. Dept. of Revenue to counties.

December 1 - Deadline for AFIR reports from counties to Local Government Commission.

Contact Information: John.Patrone@ncdenr.gov 
Mailing address: Division of Waste Management, Attn: John Patrone, 1646 Mail Service Center, Raleigh, NC, 27699-1646