NC S93

Expands the definition of "interstate passenger air carrier" to include charter operators licensed under Federal Aviation Administration Part 135 regulations, in addition to scheduled passenger air carriers.

Allows interstate air carriers to carry passengers for hire under FAA Part 135 licenses while qualifying for sales tax exemptions on repair parts and accessories.

Effective date of March 1, 2005, with application to all purchases made on or after that date.

Permits interstate passenger air carriers to request refunds from the Department of Revenue for excess taxes paid on tangible personal property under Article 5 of Chapter 105, with refund requests due by January 1, 2014.