AN ACT TO EXPAND THE SALES TAX EXEMPTION FOR REPAIR PARTS AND ACCESSORIES SOLD TO AN INTERSTATE AIR BUSINESS.
Expands the definition for interstate passenger air carrier under GS 105-164.3(16) to provide as the title indicates. Applies to purchases made on or after March 1, 2005. Permits applicable interstate passenger air carriers to request a refund of tax paid after that dateby January 1, 2016.
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