Important Notice: Aviation Gasoline and Jet Fuel Exemption Expanded This document serves as notice that Session Law 2016-5, signed into law May 11, 2016, expands the exemption from sales and use tax provided in N.C. Gen. Stat. § 105-164.13(11b), for sales of aviation gasoline and jet fuel to an interstate air business for use in a commercial aircraft to include aviation gasoline and jet fuel purchased for use in a commercial aircraft in foreign commerce by a person whose primary business is scheduled passenger air transportation. The amendment is retroactive to January 1, 2016. Files impnotice052416_aviationexemption.pdf PDF • 87.49 KB - November 27, 2017 Sales & Use Tax
Important Notice: Aviation Gasoline and Jet Fuel Exemption Expanded This document serves as notice that Session Law 2016-5, signed into law May 11, 2016, expands the exemption from sales and use tax provided in N.C. Gen. Stat. § 105-164.13(11b), for sales of aviation gasoline and jet fuel to an interstate air business for use in a commercial aircraft to include aviation gasoline and jet fuel purchased for use in a commercial aircraft in foreign commerce by a person whose primary business is scheduled passenger air transportation. The amendment is retroactive to January 1, 2016. Files impnotice052416_aviationexemption.pdf PDF • 87.49 KB - November 27, 2017 Sales & Use Tax