A BILL TO BE ENTITLED
AN ACT to exempt certain volunteer fire departments and rescue squads that are part of a unit of local government from highway use tax on emergency vehicles.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑187.6(a)(9) 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:
…
(9)	To a volunteer fire department or volunteer rescue squad that has no more than two paid employees and is exempt from State income tax under G.S. 105‑130.11, when the motor vehicle is one of the following:
a.	A fire truck, a pump truck, a tanker truck, or a ladder truck used to suppress fire.
b.	A four‑wheel drive vehicle intended to be mounted with a water tank and hose and used for forest fire fighting.
c.	An emergency services vehicle."
SECTION 2.  This act becomes effective July 1, 2003, and applies to transfers occurring on or after that date.