GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1991

S	1 

SENATE BILL 691

Short Title:  No Highway Tax on School Buses.	(Public)
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Sponsors: Senator Ward.
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Referred to:  Finance.
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April 18, 1991

A BILL TO BE ENTITLED
AN ACT TO EXEMPT PUBLIC SCHOOL BUSES FROM THE HIGHWAY USE TAX.
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)	To the State or a local board of education when the motor vehicle is a school bus and is to be used for public school transportation."
Sec. 2.  This act becomes effective July 1, 1991.