---
type: "Bill"
title: "One-Time Rental Car Tax Election Exception."
description: "One-Time Rental Car Tax Election Exception."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2003"
identifier: "SB 235"
citation: "North Carolina SB 235 (2003)"
classification: ["bill"]
subjects: ["COMMERCE", "CORPORATIONS", "FOR-PROFIT", "DMV", "FISCAL NOTES", "LEASING", "MOTOR VEHICLES", "PRESENTED", "PUBLIC", "RATIFIED", "RETAILING", "REVENUE DEPT.", "ROADS & HIGHWAYS", "TAXATION", "TAXES", "CORPORATE INCOME", "TRANSPORTATION", "TRANSPORTATION DEPT.", "SEN. BERGER", "SEN. HOYLE", "TAXES", "HIGHWAY USE", "CHAPTERED"]
status: "enacted"
primary_sponsors: []
version_count: 4
action_count: 17
vote_count: 2
first_action: "2003-02-26"
last_action: "2003-03-31"
source: "openstates"
source_identifier: "ocd-bill/9b4d1fd5-f70d-4e17-9468-1473516c6bb4"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2003&BillID=S235&votesToView=all"
source_hash: "dea2259baa91a2da2bb59026f1cef5e92e70fe98ee03d2953be4e8b29fe34314"
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 235 (2003) — One-Time Rental Car Tax Election Exception.

## 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/2003/Bills/Senate/PDF/S235v0.pdf)
2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2003/Bills/Senate/PDF/S235v1.pdf)
3. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2003/Bills/Senate/PDF/S235v2.pdf)
4. **SL 2003-5** (committee substitute) — [source](http://www.ncleg.net/Sessions/2003/Bills/Senate/PDF/S235v3.pdf)

## Votes

- Third Reading — **110–0** (pass) · lower
- Second Reading — **112–0** (pass) · lower

## Sponsors

- Berger — cosponsor (person)
- Hoyle — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2003-03-31** Ch. SL 2003-5 `became-law`
- **2003-03-31** Signed By Gov. 3/28/2003 `executive-signature`
- **2003-03-25** Pres. To Gov. 3/25/2003 `executive-receipt`
- **2003-03-24** Ratified
- **2003-03-20** Passed 3rd Reading `passage, reading-3`
- **2003-03-19** Passed 2nd Reading `reading-2`
- **2003-03-18** Placed On Cal For 3/19/2003
- **2003-03-18** Cal Pursuant Rule 36(b)
- **2003-03-18** Reptd Fav `committee-passage-favorable`
- **2003-03-12** Ref To Com On Finance `referral-committee`
- **2003-03-12** Rec From Senate
- **2003-03-12** Passed 3rd Reading `passage, reading-3`
- **2003-03-11** Passed 2nd Reading `reading-2`
- **2003-03-05** Placed On Cal For 3/11/2003
- **2003-03-05** Reptd Fav `committee-passage-favorable`
- **2003-02-27** Ref To Com On Finance `referral-committee`
- **2003-02-26** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9b4d1fd5-f70d-4e17-9468-1473516c6bb4`. Confidence: reported (aggregated from official North Carolina legislature records).