North Carolina Department of Revenue

XXV. REGIONAL TRANSIT AUTHORITY VEHICLE RENTAL TAX

G.S. 105-550(7) - Change in Scope: This subdivision was amended to change the category of vehicles that are subject to the regional transit authority rental tax. The new category is U-drive-it vehicles. The former category was U-drive-it passenger vehicles. The new category is broader. The new category includes property-hauling vehicles, such as pick-up trucks, that weigh less than 7,000 pounds and are rented for a term of less than one year.
(Effective October 1, 1999; HB 280, s. 26, S.L. 99-452.)

G.S. 105-551(a) - Conforming Change: This subsection was amended to conform to the new category of vehicles that is subject to the regional transit authority rental tax. The new category is U-drive-it vehicles. The former category was U-drive-it passenger vehicles.
(Effective October 1, 1999; HB 280, s. 27, S.L. 99-452.)

G.S. 105-552(b) - Conforming Change: This subsection was amended to conform to the new category of vehicles that is subject to the regional transit authority rental tax. The new category is U-drive-it vehicles. The former category was U-drive-it passenger vehicles.
(Effective October 1, 1999; HB 280, s. 28, S.L. 99-452.)