Effective July 1 the Park Model RV is exempt from sales and use tax. A park model RV is one which meets the following:

1. It is designed and marketed as temporary living quarters for recreational, camping, travel, or seasonal use;

2. Is certified by the manufacturer as complying with ANSI A119.5; and

3. Is built on a single chassis mounted on wheels with a gross trailer area not exceeding 400 square feet in the setup mode.

The retail sale of a park model RV is subject to the highway use tax of 3% with a maximum of $2,000 payable to the NC DMV