A BILL TO BE ENTITLED
AN ACT to cap the highway use tax on emergency medical service vehicles owned by units of local government or nonprofit hospitals and emergency medical vehicles owned by a nonprofit entity that contracts with a unit of local government to provide emergency medical services.
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 the following vehicles that are not subject to the one thousand dollar ($1,000) maximum tax:
(1)	A recreational vehicle.
(2)	An emergency medical services vehicle registered to a unit of local government.
(3)	An emergency medical services vehicle registered to a nonprofit hospital entitled to a sales and use tax refund under G.S. 105‑164.14.
(4)	An emergency medical services vehicle registered to a private nonprofit entity that is an exempt organization under section 501(c)(3) of the Code and that contracts with a unit of local government to provide ambulance services pursuant to G.S. 153A‑250."
SECTION 2.  This act is effective when it becomes law.