A BILL TO BE ENTITLED
AN ACT to expand the sales tax exemption for aircraft simulators.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑164.13 reads as rewritten:
"§ 105‑164.13.  Retail sales and use tax.
The sale at retail and the use, storage, or consumption in this State of the following tangible personal property and services are specifically exempted from the tax imposed by this Article:
…
(45)	Sales of aircraft lubricants, aircraft repair parts, and aircraft accessories to an interstate passenger air carrier for use at its hub.
		…
(45c)	Sales of aircraft simulators.
…."
SECTION 2.  This act becomes effective October 1, 2009, and applies to sales made on or after that date.