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Sales and Use Tax Division North Carolina Department of Revenue Post Office Box 25000 Raleigh, North Carolina 276400001 www.dornc.comIMPORTANT NOTICE: TIRE RECAPPING OR RETREADING SALES AND SERVICES

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How to fill out tire recapping or retreading

How to fill out tire recapping or retreading:

01

Begin by inspecting the tire thoroughly to identify any damage or areas that require repair. This may include checking for punctures, cuts, or worn treads.

02

Clean the tire surface using a suitable cleaning agent and scrub brush to remove any dirt, grime, or existing tread. This step ensures better adhesion of the new tread material.

03

Apply a suitable bonding agent or primer to the tire surface. This helps the new tread adhere properly and increases its lifespan.

04

Measure and mark the desired depth of the new tread on the tire. This can be done using templates provided by retreading or recapping companies or by following industry guidelines for the appropriate tread depth.

05

Apply the new tread material onto the marked area, making sure it aligns properly and covers the entire designated area. Use special equipment and tools to ensure a precise and even application.

06

Use a roller or press machine to firmly affix the new tread onto the tire, ensuring strong adhesion and eliminating any air bubbles or pockets. Apply even pressure to achieve a secure bond.

07

Trim any excess tread material using appropriate cutting tools to achieve a smooth and uniform appearance.

08

Cure the newly recapped or retreaded tire in a specialized heating chamber or oven. This process involves subjecting the tire to heat and pressure to ensure proper bonding and curing of the new tread material.

09

Finally, perform a final inspection of the tire to ensure that the recapping or retreading process has been performed correctly. Check for proper alignment, balance, and any visible defects before returning the tire to service.

Who needs tire recapping or retreading:

01

Fleet managers and commercial truck owners: Tire recapping or retreading can significantly reduce operating costs for businesses that rely on large fleets of vehicles. These processes provide a cost-effective alternative to purchasing new tires, extending the life of existing ones and minimizing expenses.

02

Heavy equipment operators: Industries such as construction, mining, and agriculture heavily rely on heavy equipment with large tires. Recapping or retreading tires can help these operators save money on replacement tires, especially considering the high cost of specialized tires used in such applications.

03

Budget-conscious consumers: Retreading or recapping tires can be an attractive option for individuals who are looking to save money on tire replacements. By opting for these processes, consumers can extend the lifespan of their tires and reduce costs compared to purchasing entirely new ones.

04

Environmentally conscious individuals and organizations: Tire recapping or retreading contributes to sustainable practices by reducing the number of tires that end up in landfills. By choosing to recapping or retreading, individuals and organizations can reduce their carbon footprint and actively participate in eco-friendly practices.

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What is tire recapping or retreading?

Tire recapping or retreading is the process of replacing the tread on a worn tire to extend its life.

Who is required to file tire recapping or retreading?

Businesses or individuals engaged in the tire recapping or retreading industry are required to file.

How to fill out tire recapping or retreading?

The filing process typically involves submitting a report with details of the recapping or retreading activities.

What is the purpose of tire recapping or retreading?

The purpose is to save costs by reusing the tire casing and only replacing the worn tread.

What information must be reported on tire recapping or retreading?

Information such as number of tires recapped or retreaded, type of tread used, and any quality control measures taken.

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