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.
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Sales & Use Tax