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, N. C. Gen. Stat. §105-164.13(45d) as amended provides in part that “[p]arts and accessories for use in the repair or maintenance of a qualified aircraft” are specifically exempt from the tax imposed on the sale at retail, and the use, storage, or consumption in this State. N. C. Gen. Stat. §105-164.4I(b) as amended provides an exemption from the tax imposed on the sales price of or the gross receipts derived from a service contract applicable to a qualified aircraft.