NC S23

Expands the definition of "interstate passenger air carrier" to include operators licensed under Federal Aviation Administration Part 135 regulations who carry passengers for hire in interstate commerce, in addition to scheduled passenger air transportation operators.

Applies the sales tax exemption for repair parts and accessories to Part 135 licensed air carriers, not just traditional scheduled carriers.

Becomes effective March 1, 2005, and applies to purchases made on or after that date.

Allows interstate passenger air carriers to request refunds from the Department of Revenue for excess sales taxes paid under the previous definition, with refund requests due by January 1, 2016.