North Carolina – Highway Use Tax Exemption Expanded

SALT Report 2915 – The North Carolina General Assembly passed a Bill that expands the North Carolina highway use tax exemption to include situations in which a certificate of title is issued as the result of a transfer of a motor vehicle to a used motor vehicle dealer because the vehicle is an abandoned salvage vehicle.

The exemption is effective October 1, 2013.

For Further Information

North Carolina General Assembly – House Bill 727, Laws 2013