North Carolina 2023-2024 Regular Session

North Carolina House Bill H216

Introduced
2/28/23  

Caption

Expansion of Aviation Sales Tax Exemption

Impact

The passage of HB 216 is expected to positively impact state laws concerning tax exemptions for aviation-related services. By extending tax relief to a wider range of aircraft, the bill is seen as a means to enhance the competitiveness of North Carolina's aviation industry. Supporters argue that this could lead to increased business activity, promoting job creation and retention in a critical economic sector, while also making aircraft maintenance more affordable for owners and operators.

Summary

House Bill 216, titled 'Expansion of Aviation Sales Tax Exemption,' aims to broaden the existing sales and use tax exemption for aviation parts and accessories used in the repair or maintenance of aircraft. The bill specifically targets aircraft with a maximum take-off weight of two thousand pounds and above, expanding the scope of tax exemption to a larger category of aircraft than currently allowed. This legislation is positioned to provide financial relief to individuals and businesses involved in aircraft maintenance and repairs, potentially stimulating growth within the aviation sector in North Carolina.

Sentiment

Overall, the sentiment surrounding HB 216 appears to be positive among lawmakers and industry stakeholders. Proponents emphasize the importance of supporting the aviation industry as a crucial part of the state's economy. However, there may be concerns about the fiscal implications of expanding tax exemptions, balancing the need for economic development with the impact on state revenue. The dialogue around this bill underscores the ongoing discussions regarding fiscal policy and incentives in the context of economic growth.

Contention

While there is significant support for the bill, notable points of contention may arise regarding its long-term fiscal impact on state revenue and the prioritization of tax exemptions. Some critics could argue that while supporting the aviation industry is important, such exemptions could lead to reduced funds for other public services. The bill reflects a broader debate in legislative circles about the best strategies for fostering economic growth without compromising the state's ability to fund essential services.

Companion Bills

No companion bills found.

Previously Filed As

NC HB4610

Sales tax: exemptions; purchase of certain aviation equipment; exempt. Amends sec. 4x of 1933 PA 167 (MCL 205.54x).

NC HB4899

Sales tax: exemptions; purchase of certain aircraft and aviation equipment; exempt. Amends sec. 4x of 1933 PA 167 (MCL 205.54x).

NC HB4119

Sales tax: exemptions; purchase of certain aircraft and aviation equipment; exempt. Amends sec. 4x of 1933 PA 167 (MCL 205.54x).

NC SB0885

Sales tax: exemptions; purchase of certain aircraft and aviation equipment; exempt. Amends sec. 4x of 1933 PA 167 (MCL 205.54x).

NC SB0152

Sales tax: exemptions; purchase of certain aircraft and aviation equipment; exempt. Amends sec. 4x of 1933 PA 167 (MCL 205.54x).

NC SB1085

TPT; use tax; exemption; aviation

NC HB2189

TPT; use tax; exemption; aviation

NC A349

Provides sales tax exemption for maintaining, servicing, or repairing of aircraft and sales of machinery or equipment and replacement parts installed on aircraft within aviation district.

NC S176

Provides sales tax exemption for maintaining, servicing, or repairing of aircraft and sales of machinery or equipment and replacement parts installed on aircraft within aviation district.

NC S3064

Provides sales tax exemption for maintaining, servicing, or repairing of aircraft and sales of machinery or equipment and replacement parts installed on aircraft within aviation district.

Similar Bills

No similar bills found.