This document serves as notice that effective January 1, 2016, N.C. Gen. Stat. § 105-164.4(a)(15) imposes the 7% combined general rate of sales and use tax to the gross receipts derived from the sale of aviation gasoline and jet fuel sold at retail or purchased for storage, use, or consumption in this State on or after January 1, 2016. Effective January 1, 2016, N.C. Gen. Stat. § 105-164.13(11b) provides an exemption from sales and use tax for aviation gasoline and jet fuel sold to an interstate air business for use in a commercial aircraft on or after January 1, 2016.