17 NCAC 07B .4614          PICKUP CAMPERS: TRAILERS

Retail sales of camper trailers which are designed to run on the streets and highways and which are pulled by a self‑propelled vehicle are classified as sales of motor vehicles and exempt from sales tax.  Retail sales of such camper trailers are subject to the highway use tax.  Retail sales of slide‑in pickup camper units are subject to the applicable statutory state and local sales or use tax.

 

History Note:        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.