GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1989

H	2 

HOUSE BILL 1668
Second Edition Engrossed 6/30/89

Short Title:  Vehicle Tax Exemption Change.	(Public)
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Sponsors: Representatives R. Hunter and Nesbitt.
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Referred to:  Judiciary.
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May 4, 1989

A BILL TO BE ENTITLED
AN ACT TO ALLOW AN ADDITIONAL THIRTY-DAY PERIOD FOR THE SELLER OF A MOTOR VEHICLE TO FILE AN AFFIDAVIT STATING THAT THE SALE WAS EXEMPT FROM SALES TAX.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-164.13(32) reads as rewritten:
	"(32) Sales of motor vehicles, as defined in G.S. 105-164.3(8a), to nonresident purchasers for immediate transportation to and use in another state in which such vehicles are required to be registered, provided the seller obtains from the purchaser and furnishes to the Secretary of Revenue an affidavit stating the name and address of the purchaser, the state in which the vehicle will be registered and operated, the make, model, and serial number of the vehicle, and such other information as the Secretary may require.  The affidavit should be filed with the seller's sales and use tax report for the month in which the sale is made.  When an affidavit is not filed with the seller's sales and use tax report for the month in which the sale is made, and upon discovery that the affidavit has not been filed, the seller may submit the affidavit to the Secretary within 30 days after the discovery.  An affidavit filed within this 30-day period shall be subject to a penalty of twenty-five percent (25%) of the tax applicable to the sales price of the motor vehicle.  If the affidavit is submitted to the Secretary after the end of this 30-day period, no exemption shall be allowed.  For sales made by a seller who is not a retailer, this exemption applies if the purchaser furnishes the Secretary an affidavit containing the information otherwise required from a retailer within 45 days after the date of the sale."
Sec. 2.  This act is effective upon ratification and applies to discoveries made on or after that date, but no refund shall be made of sales and use taxes already paid.