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14                       SECTION 31
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16     TO AMEND SECTION 12-36-2110, AS AMENDED, OF THE 1976 CODE, RELATING TO THE THREE HUNDRED DOLLAR
17     MAXIMUM SALES TAX ON AIRCRAFT, MOTOR VEHICLES, MOTORCYCLES, BOATS, TRAILERS, RECREATIONAL
18     VEHICLES, SELF-PROPELLED LIGHT CONSTRUCTION EQUIPMENT, AND CERTAIN OTHER ITEMS OF TANGIBLE
19     PERSONAL PROPERTY, SO AS TO PROVIDE THAT EQUIPMENT INSTALLED ON A FIREFIGHTING VEHICLE IS
20     INCLUDED WITH THE VEHICLE FOR PURPOSES OF CALCULATING THE MAXIMUM TAX DUE.
21     Amend Title to Conform
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23     A.  Section 12-36-2110 of the 1976 Code, as last amended by Act 151 of 1997, is further amended by adding an appropriately lettered
24     subsection at the end to read:
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26           "( ) Equipment provided, supplied or installed on a firefighting vehicle is included with the vehicle for purposes of calculating the
27     maximum tax due under this section."
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29     B.  This section takes effect June 29, 1999.
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