Skip to main content
NCDOR logo NCDOR

Topical Navigation

  • Home
  • File & Pay
  • Taxes & Forms
    Taxes & Forms
    • Individual Income Tax
    • Sales and Use Tax
    • Withholding Tax
    • Corporate Income & Franchise Tax
    • Motor Carrier Tax (IFTA/IN)
    • Privilege License Tax
    • Motor Fuels Tax
    • Alcoholic Beverages Tax
    • Tobacco Products Tax
    • Partnership Tax
    • Property Tax
    • Collections – Past Due Taxes
    • Business Registration
    • Information for Tax Professionals
    • Policies
    • Order Tax Forms and Instructions
    • Other Taxes And Fees
    • Frequently Asked Questions About Traditional and Web Fill-In Forms
    • IFTA Annual Interest Rates
    • Motor Carrier Seminars
    • Business & Income Tax Seminars
    • Power of Attorney
  • Received a Notice
  • News
    News
    • Notices and Updates
    • Press Releases
    • Reports and Statistics
  • About Us
    About Us
    • Follow Us
    • Administration and Leadership
    • Careers
    • History of Department
    • DORSAT
    • Public Participation Plan
    • IT Information for Bidders
    • Climate Change & Clean Energy: Plans & Progress
    • Mission and Vision
  • Contact Us
    Contact Us
    • E-Alerts
    • Customer Service Numbers
    • Mailing Addresses
    • Media Requests
    • Office Locations
    • Office of the Taxpayer Advocate
    • Records Requests
    • Report Tax Fraud
    • Request a Speaker for Your Group
    • Request a Service Center Appointment
    • Report Identity Theft
    • Customer Education
  • NC.GOV
  • AGENCIES
  • JOBS
  • SERVICES
GET THE LATEST INFORMATION Most Service Centers are now open to the public for walk-in traffic on a limited schedule. Appointments are recommended and walk-ins are first come, first serve. Walk-ins and appointment information
NCDOR »   Taxes & Forms »   Other Taxes And Fees »   Scrap Tire Disposal Tax

Scrap Tire Disposal Tax

Scrap tire disposal tax is collected on the retail sale of new tires. Purchases of new tires from outside North Carolina for storage, use or consumption in North Carolina or for placement in this State on vehicles offered for sale, lease or rental are subject to the scrap tire disposal tax. The exemptions to the tax are set forth in G.S. 105-187.18. The scrap tire disposal tax rate is 2% on tires with a bead diameter of less than 20 inches. The tax rate is 1% on tires with a bead diameter of 20 inches or more. The bead diameter is the diameter of the hole in the center of the tire or the diameter of the rim. The scrap tire disposal tax is in addition to all other taxes.

For a business or person who is not registered with the Department and is required to collect and/or remit the scrap tire disposal tax, register online using the online business registration portal. The scrap tire disposal tax is to be reported separately to the Department of Revenue on the Scrap Tire Disposal Tax Return, Form E-500G.

File and pay now

Additional Information for Scrap Tire Disposal Tax

  • Scrap Tire Disposal Tax Bulletin 

Forms

Form Description
E-500G Scrap Tire Disposal Tax Return Form
Form E-500G Instructions Instructions - Form E-500G
NC-19 Claim for Refund of Taxes Form
(Only for Scrap Tire Disposal Tax and Dry-Cleaning Solvent Tax)

To ensure you are able to view and fill out forms, please save forms to your computer and use the latest version of Adobe Acrobat Reader.

Other Taxes And Fees

  • 911 Service Charge for Prepaid Wireless Telecommunications Service
  • Conveyance Tax
  • Freight Car Line Companies
  • Installment Paper Dealer Tax
  • Certain Machinery and Equipment Tax
  • Mutual Burial Association Tax
  • Primary Forest Products Tax
  • Dry-Cleaning Solvent Tax
  • Estate Trusts
  • Insurance Premiums Tax Information
  • Scrap Tire Disposal Tax
    • Form E-500G, Scrap Tire Disposal Tax Return
  • Solid Waste Disposal Tax
  • Unauthorized Substances
  • White Goods Disposal Tax
  • Written Determinations Motor Vehicle Lease and Rental Tax
  • Motor Vehicle Lease and Subscription Tax
  • Severance Tax
  • Form E-500G, Scrap Tire Disposal Tax Return General Instructions

Share this page:

  • Facebook
  • Twitter
  • Email

How can we make this page better for you?

Back to top

Contact Information

North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

Activity Feed

Tweets by NCDOR

Follow Us

  • Facebook
  • Twitter
  • Instagram
  • YouTube
  • LinkedIn
  • EMPLOYEE DIRECTORY
  • Translation Disclaimer
  • nc.gov
  • Website Feedback
  • Accessibility
  • Disclaimer & Terms of Use
  • Privacy Policy
  • Open Budget
NCDOR
https://www.ncdor.gov/taxes-forms/other-taxes-and-fees/scrap-tire-disposal-tax