GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2009

 

 

SESSION LAW 2009-511

SENATE BILL 1057

 

 

AN ACT to expand the sales tax exemption for aircraft simulators.

 

The General Assembly of North Carolina enacts:

 

SECTION 1.  G.S. 105-164.13 reads as rewritten:

"§ 105-164.13.  Retail sales and use tax.

The sale at retail and the use, storage, or consumption in this State of the following tangible personal property and services are specifically exempted from the tax imposed by this Article:

(45)      Sales of the following items aircraft lubricants, aircraft repair parts, and aircraft accessories to an interstate passenger air carrier for use at its hub:hub.

a.         Aircraft lubricants, aircraft repair parts, and aircraft accessories.

b.         Aircraft simulators for flight crew training.

(45c)    Sales of aircraft simulators to a company for flight crew training and maintenance training.

…."

SECTION 2.  This act becomes effective October 1, 2009, and applies to sales made on or after that date.

In the General Assembly read three times and ratified this the 11th day of August, 2009.

 

 

                                                                    s/  Walter H. Dalton

                                                                         President of the Senate

 

 

                                                                    s/  Joe Hackney

                                                                         Speaker of the House of Representatives

 

 

                                                                    s/  Beverly E. Perdue

                                                                         Governor

 

 

Approved 3:23 p.m. this 26th day of August, 2009