A BILL TO BE ENTITLED
AN ACT to cap the highway use tax on emergency medical service vehicles owned by units of local government.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑187.3(a) reads as rewritten:
"(a)	Amount. – The rate of the use tax imposed by this Article is three percent (3%) of the retail value of a motor vehicle for which a certificate of title is issued. The tax is payable as provided in G.S. 105‑187.4. The maximum tax is one thousand dollars ($1,000) for each certificate of title issued for a Class A or Class B motor vehicle that is a commercial motor vehicle, as defined in G.S. 20‑4.01. The maximum tax is one thousand five hundred dollars ($1,500) for each certificate of title issued for a recreational vehicle or an emergency medical services vehicle registered to a unit of local government that is not subject to the one thousand dollar ($1,000) maximum tax."
SECTION 2.  This act becomes effective July 1, 2008.