Statutes, codes, and regulations
NORTH CAROLINA ADMINISTRATIVE CODE
Title 17 - REVENUEChapter 07 - SALES AND USE TAXSubchapter B - STATE SALES AND USE TAX
Section .4600 - MOTOR VEHICLES AND BOATS
Section 07B .4614 - RECREATIONAL VEHICLES

17 N.C. Admin. Code 7B.4614

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Current through Register Vol. 39, No. 9, November 1, 2024
Section 07B .4614 - RECREATIONAL VEHICLES

The definition of motor vehicle in G.S. 105-164.3 includes camper trailers, fifth-wheel trailers, motor homes, and travel trailers, as defined in G.S. 20-4.01, that are designed primarily for use upon the highways. The definition of motor vehicle in G.S 105-164.3 does not include truck campers, as defined in G.S. 20-4.01.

17 N.C. Admin. Code 07B .4614

Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44;
Eff. February 1, 1976;
Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991; October 1, 1990; July 1, 1990.
Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-187.3; 105-262; 105-264;
Eff. February 1, 1976;
Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991; October 1, 1990; July 1, 1990.
Readopted by North Carolina Register Volume 38, Issue 17, March 1, 2024 effective 2/1/2024.