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 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.