Bill Summary for S 23 (2015-2016)

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Summary date: 

Feb 3 2015

Bill Information:

View NCGA Bill Details2015-2016 Session
Senate Bill 23 (Public) Filed Tuesday, February 3, 2015
AN ACT TO EXPAND THE SALES TAX EXEMPTION FOR REPAIR PARTS AND ACCESSORIES SOLD TO AN INTERSTATE AIR BUSINESS.
Intro. by Gunn.

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Bill summary

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.