§ 20‑127. Windows and windshield wipers.
(b) Window Tinting Restrictions. – A window of a vehicle that is operated on a highway or a public vehicular area shall comply with this subsection. The windshield of the vehicle may be tinted only along the top of the windshield and the tinting may not extend more than five inches below the top of the windshield or below the AS1 line of the windshield, whichever measurement is longer. Provided, however, an untinted clear film which does not obstruct vision but which reduces or eliminates ultraviolet radiation from entering a vehicle may be applied to the windshield. Any other window of the vehicle may be tinted in accordance with the following restrictions:
(1) The total light transmission of the tinted window shall be at least thirty‑five percent (35%). A vehicle window that, by use of a light meter approved by the Commissioner, measures a total light transmission of more than thirty‑two percent (32%) is conclusively presumed to meet this restriction.
(2) The light reflectance of the tinted window shall be twenty percent (20%) or less.
(3) Tinted film or another material used to tint the window shall be nonreflective and shall not be red, yellow, or amber.
(c) Tinting Exceptions. – The window tinting restrictions in subsection (b) of this section apply without exception to the windshield of a vehicle. The window tinting restrictions in subdivisions (b)(1) and (b)(2) of this section do not apply to any of the following vehicle windows:
(6) The rear window of a property‑hauling vehicle, as defined in G.S. 20‑4.01(31).
(9) A window of a multipurpose vehicle that is behind the driver of the vehicle. A multipurpose vehicle is a passenger vehicle that is designed to carry 10 or fewer passengers and either is constructed on a truck chassis or has special features designed for occasional off‑road operation. A minivan and a pickup truck are multipurpose vehicles.