A BILL TO BE ENTITLED
AN ACT to apply the General sales and use tax to sales of aircraft, boats, railway cars, and locomotives.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑164.4(a)(1b) is repealed.
SECTION 2.  This act becomes effective July 1, 2002, and applies to sales made on or after that date.