GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1991

H	1 

HOUSE BILL 622

Short Title:  Exempt Certain Car Donations.	(Public)
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Sponsors: Representative Easterling.
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Referred to:  Finance.
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April 8, 1991

A BILL TO BE ENTITLED
AN ACT TO EXEMPT FROM THE HIGHWAY USE TAX DONATIONS OF USED MOTOR VEHICLES TO CERTAIN NONPROFIT ORGANIZATIONS.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-187.6(a) reads as rewritten:
"(a)	Full Exemptions.  The tax imposed by this Article does not apply when a certificate of title is issued as the result of a transfer of a motor vehicle:
(1)	To the insurer of the motor vehicle under G.S. 20-109.1 because the vehicle is a salvage vehicle.
(2)	To either a manufacturer, as defined in G.S. 20-285, or a motor vehicle retailer for the purpose of resale.
(3)	By a gift to a nonprofit organization allowed sales tax refunds pursuant to G.S. 105-164.14(b) when the motor vehicle is not a new motor vehicle and is to be resold in carrying on the work of the organization."
Sec. 2.  G.S. 105-187.1 reads as rewritten:
"§ 105-187.1.  Definitions.
The following definitions and the definitions in G.S. 105-164.3 apply to this Article:
(1)	'Commissioner' means the Commissioner of Motor Vehicles.
(2)	'Division' means the Division of Motor Vehicles, Department of Transportation. 
(3)	'New motor vehicle' has the meaning provided in G.S. 20-286."
Sec. 3.  This act becomes effective July 1, 1991.