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.
AIR CARRIER FUEL TAX EXEMPTION.
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| View NCGA Bill Details(link is external) | 2015-2016 Session |
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.Intro. by Rabon.
Status: Re-ref Com On Finance (Senate Action) (Mar 18 2015)
Bill History:
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Thu, 5 Mar 2015 Senate: Filed(link is external)
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Mon, 9 Mar 2015 Senate: Passed 1st Reading(link is external)
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Wed, 18 Mar 2015 Senate: Withdrawn From Com(link is external)
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Wed, 18 Mar 2015 Senate: Re-ref Com On Finance(link is external)
S 187
Bill Summaries:
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Bill S 187 (2015-2016)Summary date: Mar 5 2015 - View Summary
View: All Summaries for Bill