EXPAND AVIATION SALES TAX EXEMPTION.

View NCGA Bill Details2021
House Bill 1046 (Public) Filed Wednesday, May 25, 2022
AN ACT TO BROADEN THE SALES AND USE TAX EXEMPTION FOR PARTS AND ACCESSORIES USED IN THE REPAIR OR MAINTENANCE OF AIRCRAFT WITH A MAXIMUM TAKE-OFF WEIGHT OF TWO THOUSAND POUNDS AND ABOVE.
Intro. by Hardister, Szoka.

Status: Ref To Com On Rules and Operations of the Senate (Senate action) (Jun 9 2022)

SOG comments (1):

Long title change

House committee substitute to the 1st edition changed the long title. Original title was AN ACT TO BROADEN THE SALES AND USE TAX EXEMPTION FOR PARTS AND ACCESSORIES USED FOR THE REPAIR OR MAINTENANCE OF AIRCRAFT AND RELATED SERVICE CONTRACTS TO ALL AIRCRAFT WITH A MAXIMUM TAKE-OFF WEIGHT OF TWO THOUSAND POUNDS AND ABOVE.

H 1046

Bill Summaries:

  • Summary date: Jun 7 2022 - More information

    House committee substitute adds the following to the 1st edition.

    Removes from the list of repair, maintenance, and installation services and service contracts exempt from sales and use tax under GS 105-164.13(61a), those for an aircraft with a gross take-off weight of more than 2,000 pounds, as such aircrafts are now included in the defined term qualified aircraft in GS 105-164.3, as amended by the act, which are exempt from sales and use tax by the same subdivision. Applies to sales occurring on or after July 1, 2022.

    Changes the act's long title. 


  • Summary date: May 25 2022 - More information

    Substantively identical to H 1002, filed 5/19/22.

    Amends the definition of qualified aircraft in GS 105-164.3 as it applies in Article 5 of GS Chapter 105 (Sales and Use Tax) to include an aircraft with a maximum take-off weight of more than 2,000 pounds (was, maximum take-off weight of more than 9,000 but not exceeding 15,000 pounds). Applies to sales occurring on or after July 1, 2022.


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