Senate committee substitute makes the following changes to the 3rd edition.

Further amends GS 105-187.1 (setting out the definitions for use in Article 5A, North Carolina Highway Use Tax) as follows. Amends the definition of long-term lease or rental to mean a lease or rental made under a written agreement to lease or rent one or more vehicles (was, property) to the same person for a period of at least 365 continuous days, and adds that it cannot be a vehicle subscription. Adds that the statute does not apply to GS Chapter 20 (Motor Vehicles).

Amends GS 105-187.9 to require the highway use taxes collected at the rate of 5% be credited to the North Carolina Highway Trust Fund instead of the Highway Fund.