GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1991

S	1 

SENATE BILL 1014

Short Title:  Mobile Equipment & Mobile Vehicle Changes.      	(Public)
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Sponsors: Senators Winner, Carter, Plexico, Seymour, and Staton.
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Referred to:  Finance.
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May 28, 1992

A BILL TO BE ENTITLED
AN ACT TO REVISE THE CATEGORY OF SPECIAL MOBILE EQUIPMENT, TO ESTABLISH A UNIFORM REGISTRATION FEE FOR SPECIAL MOBILE EQUIPMENT, TO ALLOW SPECIAL MOBILE EQUIPMENT TO TOW CERTAIN VEHICLES, AND TO MAKE MOBILE CLASSROOMS AND MOBILE OFFICES SUBJECT TO SALES TAX RATHER THAN HIGHWAY USE TAX.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 20-4.01(44) reads as rewritten:
"(44)	Special Mobile Equipment. –Any of the following:
a.	A vehicle that has a permanently attached crane, mill, well-boring apparatus, ditch-digging apparatus, air compressor, electric welder, feed mixer, grinder, or other similar apparatus, is driven on the highway only to get to and from a nonhighway job, and is not designed or used primarily for the transportation of persons or property.
b.	A vehicle that has permanently attached special equipment and is used only for parade purposes.
c.	A vehicle that is privately owned, has permanently attached fire-fighting equipment, and is used only for fire-fighting purposes.
d.	A vehicle that has permanently attached playground equipment and is used only for playground purposes."
Sec. 2.  G.S. 20-87(10) reads as rewritten:
"(10)	Special Mobile Equipment. – The fee for special mobile equipment for the license year or any part of the license year is the same as the fee in subdivision (5) for a private passenger motor vehicle of not more than 15 passengers."
Sec. 3.  Part 10 of Article 3 of Chapter 20 of the General Statutes is amended by adding a new section to read:
"§ 20-140.5.  Special mobile equipment may tow certain vehicles.
Special mobile equipment may tow any of the following vehicles:
(1)	A single passenger vehicle that can carry no more than nine passengers and is not loaded, in whole or in part, with passengers or property.
(2)	A single property-hauling vehicle that has a registered weight of 5,000 pounds or less and is not loaded, in whole or in part, with passengers or property.
Special mobile equipment may not tow a vehicle that is not listed in this section."
Sec. 4.  G.S. 105-164.3(8b) reads as rewritten:
"(8b)	‘Motor vehicle' means a vehicle that is designed primarily for use upon the highways and is either self-propelled or propelled by a self-propelled vehicle, but does not include:
a.	A moped as defined in G.S. 20-4.01(27)(d1).
b.	Special mobile equipment as defined in G.S. 20-4.01(44).
c.	A tow dolly that is exempt from motor vehicle title and registration requirements under G.S. 20-51(10) or (11).
d.	A farm tractor or other implement of husbandry.
e.	A manufactured home, a mobile office, or a mobile classroom.
f.	Road construction or road maintenance machinery or equipment."
Sec. 5.  G.S. 105-164.4(a) is amended by adding the following subdivision to read:
"(1e)	The rate of three percent (3%) applies to the sales price of each mobile classroom or mobile office sold at retail, including all accessories attached to the mobile classroom or mobile office when it is delivered to the purchaser.  The maximum tax is one thousand dollars ($1,000) per article.  Each section of a mobile classroom or mobile office that is transported separately to the site where it is to be placed is a separate article."
Sec. 6.  G.S. 105-164.4(a)(1e), as enacted by this act, reads as rewritten:
"(1e)	The rate of three percent (3%) applies to the sales price of each mobile classroom or mobile office sold at retail, including all accessories attached to the mobile classroom or mobile office when it is delivered to the purchaser.  The maximum tax is one thousand five hundred dollars ($1,500) per article.  Each section of a mobile classroom or mobile office that is transported separately to the site where it is to be placed is a separate article."
Sec. 7.  Section 6 of this act becomes effective July 1, 1993.  The remaining sections of this act become effective July 1, 1992.