Form E-500F, Motor Vehicle and Lease Rental Tax Return (Periods Prior to 10/1/2019) Form E-500F is used to file and report your North Carolina motor vehicle lease and rental taxes for periods prior to 10/1/2019. Documents Form E-500F, Motor Vehicle and Lease Rental Tax Return (Periods Prior to 10/1/2019) Related Content Form E-500F, Motor Vehicle Lease and Rental Tax Return General Instructions