NORTH CAROLINA GENERAL ASSEMBLY
1979 SESSION

CHAPTER 527
HOUSE BILL 1097

AN ACT TO AMEND CHAPTER 48 OF THE 1979 SESSION LAWS TO FURTHER CLARIFY THE LIABILITY OF RETAIL DEALERS OF MOTOR VEHICLES TO PAY THE SALES TAX THEREON AND MAKE TECHNICAL CHANGES.

The General Assembly of North Carolina enacts:

Section 1.  G.S. 105-164.4(1), as amended by Chapter 48 of the 1979 Session Laws, is further amended by adding at the end of the third paragraph thereof the following proviso:
"Provided, however, persons who lease or rent motor vehicles shall collect and remit the tax provided for in this Article on the separate retail sale of motor vehicles in addition to the tax imposed upon the receipts from the lease or rental of such motor vehicles."
Sec. 2. G.S.  105-164.6(3A), as the same was enacted in Chapter 48 of the 1979 Session Laws, is amended by adding at the end of the second paragraph thereof the following proviso:
"Provided, however, persons who lease or rent motor vehicles in this State shall collect and remit the tax provided for in this Article on the separate retail sale of motor vehicles in this State in addition to the tax imposed upon the receipts from the lease or rental of such motor vehicles."
Sec. 3.  This act shall become effective July 1, 1979.
In the General Assembly read three times and ratified, this the 8th day of May, 1979.