Tax Law Changes - North Carolina Department Of Revenue - 2012 Page 26
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41G.S. 105-164.14(a) – Refunds for Interstate Carriers: This section is amended to
clarify that airplane miles are not considered in this State if the airplane flies over North
Carolina but does not take off or land in this State. This section is also amended to
clarify, for purposes of calculating a refund on certain cars, parts, fuel, and repair parts,
that an interstate carrier must include all motor vehicles, railroad cars, locomotives, and
airplanes that the applicant owns or leases and that are operated both inside and
outside this State in the denominator.
(Effective June 26, 2012; SB 826, s. 2.11, S.L. 12-79.)
G.S. 105-164.14A(a)(1) – Refunds for Passenger Air Carrier: This subsection is
amended to extend the repeal date for purchases made on or after January 1, 2013 to
January 1, 2014.
(Effective June 20, 2012; HB 1025, s. 11.(a), S.L. 12-36.)
G.S. 105-164.14A(a)(1) – Refunds for Passenger Air Carrier: For calendar year
2010, an interstate passenger air carrier that is eligible for a refund of sales and use
taxes paid on fuel in excess of two million five hundred thousand dollars ($2,500,000)
under G.S. 105-164.14(a1) and G.S. 105-164.14A(a)(1) is subject to the provisions of
this section, notwithstanding any provisions of G.S. 105-164.14, G.S. 105-164.14A, or
Section 4 of S.L. 2010-166 to the contrary. Notwithstanding the fact that the first six
months of 2010 are subject to G.S. 105-164.14(a1) and the last six months of 2010 are
subject to G.S. 105-164.14A(a)(1), a taxpayer shall submit one request for a refund for
the entire calendar year.
(Effective June 26, 2012; HB 1015, s. 3.(a), S.L. 12-74.)
An interstate passenger air carrier is allowed a refund of the sales and use tax paid by it
on fuel in excess of one million two hundred fifty thousand dollars ($1,250,000) for the
period January 1, 2011, through June 30, 2011. The State portion of the refund may not
exceed three million one hundred fifty thousand dollars ($3,150,000). The amount of
sales and use tax paid does not include a refund allowed to the interstate passenger air
carrier under G.S. 105-164.14(a). A request for a refund must be in writing and must
include any information and documentation required by the Secretary. The request for a
refund is due before October 1, 2012. A refund applied for after the due date is barred.
(Effective January 1, 2011, and applies to purchases made on or after that date; HB
1015, s. 3.(b) & (c), S.L. 12-74.)
G.S. 105-164.14A(a)(3) – Refunds for Business in Low-Tier Area: This subsection is
amended to extend the repeal date for purchases made on or after January 1, 2013 to
January 1, 2014.
(Effective June 20, 2012; HB 1025, s. 11.(a), S.L. 12-36.)
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