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26                       SECTION 31
27
28     TO AMEND SECTION 12-36-2110, AS AMENDED, OF THE 1976 CODE, RELATING TO THE THREE HUNDRED DOLLAR
29     MAXIMUM SALES TAX ON AIRCRAFT, MOTOR VEHICLES, MOTORCYCLES, BOATS, TRAILERS, RECREATIONAL
30     VEHICLES, SELF-PROPELLED LIGHT CONSTRUCTION EQUIPMENT, AND CERTAIN OTHER ITEMS OF TANGIBLE
31     PERSONAL PROPERTY, SO AS TO PROVIDE THAT EQUIPMENT INSTALLED ON A FIREFIGHTING VEHICLE IS
32     INCLUDED WITH THE VEHICLE FOR PURPOSES OF CALCULATING THE MAXIMUM TAX DUE.
33     



PART II                                                                            PAGE 560

 1     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
 2     subsection at the end to read:
 3
 4           "( )  Equipment provided, supplied or installed on a firefighting vehicle is included with the vehicle for purposes of calculating the maximum
 5     tax due under this section."
 6
 7     B.   This section takes effect June 29, 1999.
 8