AN ACT TO PROVIDE PARITY FOR INTERSTATE AIR COURIERS AND INTERSTATE PASSENGER AIR CARRIERS WITH RESPECT TO THE APPLICATION OF THE SALES AND USE TAX TO PURCHASES OF FUEL AND THE APPLICATION OF THESE TAXES TO BUSINESS INPUTS FOR OTHER INDUSTRIES.
Amends GS 105-164.13 to provide that the sales of fuel to an interstate air courier or an interstate passenger air carrier are exempt from the tax imposed by GS Chapter 105, Article 5, Sales and Use Tax.
Effective July 1, 2015, applying to sales made on or after that date.
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