§251-1  Definitions.  As used in this
chapter, unless the context otherwise requires:



"Department" means the department of
taxation.



"Director" means the director of
taxation.



"Lessor" means any person in the
business of providing rental motor vehicles to the public.



"Person" has the same meaning as
defined in section 237-1.



"Rental motor vehicle" or
"vehicle" means every vehicle which is:



(1)  Self-propelled and every vehicle which is
propelled by electric power but which is not operated upon rails which is
rented or leased or offered for rent or lease in this State, whether for
personal or commercial use, for a period of six months or less; and



(2)  Designed to carry seventeen passengers or fewer.



"Rental motor vehicle" or
"vehicle" shall not include:



(1)  Mopeds as defined in section 286-2;



(2)  Any trucks, truck-tractors, tractor-semitrailer
combinations, or truck-trailer combinations, with:



(A)  A manufacturer's nominal carrying capacity
of one thousand pounds or more; and



(B)  A barrier or separation between the
operator's compartment and the cargo area; and



(3)  Cargo vans with no more than two seats, including
the driver's seat; provided that vans with a recreational vehicle converter
package and vans with quick release passenger seats shall not be classified as
cargo vans.



"Surcharge tax" means the rental
motor vehicle and tour vehicle surcharge tax established under this chapter.



"Tour vehicle" means any vehicle,
including vans, minibuses, and buses used for the purpose of transporting persons
for pleasure or sightseeing trips, or transporting persons to pleasure or
sightseeing cruises or destinations.  The term does not include any vehicle
used solely for the purposes of transporting individuals to and from a place of
work or a public or private school or of transporting persons with
disabilities.



"Tour vehicle operator" means a
person who owns, manages, or dispatches tour vehicles. [L 1991, c 263, pt of
§1; am L 1992, c 77, §1 and c 126, §1]