Form E-588A Incentive Claim for Refund for Aviation Gasoline or Jet Fuel for Motorsports Combined General Rate Sales and Use Taxes

N.C. Gen. Stat. § 105-164.14A(a)(4) provides that a professional motorsports racing team, a motorsports sanctioning body, or a related member of such team or body is allowed a refund of sales and use tax paid by it in North Carolina on aviation gasoline and jet fuel used to travel to or from a motorsports event in this State, to travel to a motorsports event in another state from a North Carolina location, or to travel to North Carolina from a motorsports event in another state. For purposes of the refund provision, a “motorsports event” includes a motorsports race, a motorsports sponsor event, and motorsports testing.