NCDOR is Experiencing High Call Volume
NCDOR is experiencing a high volume of calls which may result in longer than expected wait times. We apologize for any inconvenience this may cause.
This document serves as notice that effective October 1, 2015, each qualified jet engine sold at retail or purchased for storage, use, or consumption in this State is subject to the 4.75% general State rate of sales or use tax. N.C. Gen. Stat. § 105-467(a) as amended provides that the sales price of a qualified jet engine is not subject to the local and transit rates of sales and use tax.