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---
type: "Bill"
title: "Tax on Short-Term Heavy Equipment Rentals."
description: "Tax on Short-Term Heavy Equipment Rentals."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2007"
identifier: "SB 1852"
citation: "North Carolina SB 1852 (2007)"
classification: ["bill"]
subjects: ["CONSTRUCTION", "LEASING", "PRESENTED", "PROPERTY", "PUBLIC", "RATIFIED", "REAL ESTATE", "TAXATION", "TAXES", "PROPERTY", "SEN. CLODFELTER", "SEN. DALTON", "SEN. HARTSELL", "SEN. HOYLE", "SEN. KERR", "CHAPTERED", "CONSTRUCTION EQUIPMENT", "SEN. BRUNSTETTER"]
status: "enacted"
primary_sponsors: []
version_count: 5
action_count: 17
vote_count: 2
first_action: "2008-05-21"
last_action: "2008-08-02"
source: "openstates"
source_identifier: "ocd-bill/dcd8e697-5b82-4e2b-a9aa-8eb423a672b1"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2007&BillID=S1852&votesToView=all"
source_hash: "fad93195802a9b19914677d32a3d33ddc94b5e2f6c37913e52fac872f3b5d644"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nc"]
---
# North Carolina SB 1852 (2007) — Tax on Short-Term Heavy Equipment Rentals.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Filed** (filed) — [source](http://www.ncleg.net/Sessions/2007/Bills/Senate/PDF/S1852v0.pdf)
2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/Senate/PDF/S1852v1.pdf)
3. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/Senate/PDF/S1852v2.pdf)
4. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/Senate/PDF/S1852v3.pdf)
5. **SL2008-144** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/Senate/PDF/S1852v4.pdf)
## Votes
- Second Reading — **112–5** (pass) · lower
- Third Reading — **114–4** (pass) · lower
## Sponsors
- Brunstetter — cosponsor (person)
- Clodfelter — cosponsor (person)
- Dalton — cosponsor (person)
- Hartsell — cosponsor (person)
- Hoyle — cosponsor (person)
- Kerr — cosponsor (person)
- McKissick — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2008-08-02** Ch. SL 2008-144 `became-law`
- **2008-08-02** Signed By Gov. 8/2/2008 `executive-signature`
- **2008-07-09** Pres. To Gov. 7/9/2008 `executive-receipt`
- **2008-07-08** Ratified
- **2008-07-07** Passed 3rd Reading `passage, reading-3`
- **2008-07-02** Passed 2nd Reading `reading-2`
- **2008-07-01** Placed On Cal For 7/2/2008
- **2008-06-30** Cal Pursuant Rule 36(b)
- **2008-06-30** Reptd Fav `committee-passage-favorable`
- **2008-06-17** Ref To Com On Finance `referral-committee`
- **2008-06-17** Passed 1st Reading `reading-1`
- **2008-06-12** Passed 3rd Reading `passage, reading-3`
- **2008-06-11** Passed 2nd Reading `reading-2`
- **2008-06-10** Com Substitute Adopted
- **2008-06-10** Reptd Fav Com Substitute `committee-passage-favorable`
- **2008-05-22** Ref To Com On Finance `referral-committee`
- **2008-05-21** Filed `introduction`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/dcd8e697-5b82-4e2b-a9aa-8eb423a672b1`. Confidence: reported (aggregated from official North Carolina legislature records).