A BILL TO BE ENTITLED
AN ACT to broaden the sales and use tax exemption for parts and accessories used in the repair or maintenance of aircraft with a maximum take‑off weight of TWO THOUSAND pounds and above.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑164.3(197) reads as rewritten:
"(197)	Qualified aircraft. – An aircraft with a maximum take‑off weight of 2,000 pounds and above."
SECTION 2.  G.S. 105‑164.13(61a)m. reads as rewritten:
"m.	Any of the following:
1.	A qualified aircraft.
2.	A qualified jet engine.
	"
SECTION 3.  This act becomes effective July 1, 2022, and applies to sales occurring on or after that date.