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NC S913
Bill
AI Summary
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Expands the definition of "interstate passenger air carrier" to include carriers that transport passengers for hire under Federal Aviation Administration Part 135 licenses, in addition to scheduled passenger air transportation carriers.
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Allows carriers operating under Part 135 of Title 14 of the Code of Federal Regulations to qualify for sales tax exemptions on repair parts and accessories.
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Effective July 1, 2012, applying to all purchases made on or after that date.
Legislative Description
Expand Aviation Sales Tax Exemption
Last Action
Ref To Com On Finance
5/30/2012
Committee Referrals
Finance5/30/2012
Full Bill Text
No bill text available