Important Notice: Direct Pay Permit and Use Tax Exemption For Certain Boat, Aircraft and Qualified Jet Engine Charges and Services

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This document serves as notice that on July 14, 2016, the Governor signed Session Laws 2016-94. Included in the Session Laws is the provision in N.C. Gen. Stat. § 105-164.27A(a3) that provides effective July 1, 2016 “[a] direct pay permit issued under this subsection authorizes its holder to purchase tangible personal property, digital property, or repair, maintenance, and installation services for a boat, an aircraft, or a qualified jet engine without paying tax to the seller and authorizes the seller to not collect any tax on the item or services from the permit holder.” This notice provides information regarding the Direct Pay Permit and Use Tax exemption for certain boat, aircraft and qualified jet engine charges and services.

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