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 the 2005 General Assembly enacted a refund of State and county sales and use tax, effective January 1, 2006, paid on purchases of aviation fuel by a motorsports racing team or a motorsports sponsoring body that is used to travel to or from a motorsports event in North Carolina, to travel to a motorsports event in another state from a location in North Carolina, or to travel to North Carolina from a motorsports event in another state.