A BILL TO BE ENTITLED
AN ACT to expand the sales and use tax refund for certain aircraft manufacturers to include certain manufacturers of aircraft component parts.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑164.14(j)(3)b. reads as rewritten:
"(3)	Industries. – This subsection applies to the following industries:
…
b.	Aircraft manufacturing. Aircraft manufacturing means the manufacturing or assembling of complete aircraft or of aircraft engines, blisks, fuselage sections, flight decks, flight deck systems or components, wings, fuselage fairings, fins, moving leading and trailing wing edges, wing boxes, nose sections, tailplanes, passenger doors, nacelles, thrust reversers, landing gear, braking systems, or any combination thereof."
SECTION 2.  This act becomes effective July 1, 2007, and applies to purchases made on or after that date.