A BILL TO BE ENTITLED
AN ACT to expand the sales tax exemption for component parts and lubricants for aircraft.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑164.13(45a) reads as rewritten:
"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:
…
(45a)	Sales to an interstate air business of tangible personal property that becomes a component part of or is dispensed as a lubricant into aircraft during its maintenance, repair, or overhaul. 
…."
SECTION 2.  This act becomes effective July 1, 2009, and applies to sales made on or after that date.