Bill Summary for S 93 (2013-2014)
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Summary date:
Feb 14 2013
Bill Information:
| View NCGA Bill Details | 2013-2014 Session |
A BILL TO BE ENTITLED 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 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 date by January 1, 2014.