Important Notice: Aviation Gasoline and Jet Fuel 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. Files in_aviation_gasoline_and_jet_fuel.pdf PDF • 175.6 KB - May 09, 2018 Sales & Use Tax
Important Notice: Aviation Gasoline and Jet Fuel 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. Files in_aviation_gasoline_and_jet_fuel.pdf PDF • 175.6 KB - May 09, 2018 Sales & Use Tax