A BILL TO BE ENTITLED
AN ACT to expand the sales tax exemption for aircraft lubricants, aircraft repair parts, aircraft accessories, and aircraft simulators.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑164.13(45) reads as rewritten:
"(45)	Sales of the following items:a.	Aircraft lubricants, aircraft repair parts, and aircraft accessories.
b.	Aircraft simulators."
SECTION 2.  G.S. 105‑164.13(45a) is repealed.
SECTION 3.  G.S. 105‑164.13(45b) reads as rewritten:
"(45b)	Sales of the following items to an interstate air courier for use at its hub:		materials handling equipment, racking systems, and related parts and accessories for the storage or handling and movement of tangible personal property at an airport or in a warehouse or distribution facility."
SECTION 4.  This act becomes effective July 1, 2009, and applies to sales made on or after that date.