Form E-500G, Scrap Tire Disposal Tax Return

Use Form E-500G to file and report your North Carolina scrap tire disposal taxes. The 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 in addition to the sales and use tax.