26 CAR § 30-1104. Exemptions from tax — Repair of commercial jet aircraft

(a) The gross receipts or gross proceeds derived from the alteration, addition, cleaning, refinishing, replacement, or repair of commercial jet aircraft, commercial jet aircraft components, or commercial jet aircraft subcomponents are exempt from sales tax. (b) The gross receipts or gross proceeds derived from the sale of parts or other tangible personal property that is incorporated into or becomes a part of commercial jet aircraft, commercial jet aircraft components, or commercial jet aircraft subcomponents are exempt from sales or use tax. (c) “Commercial jet aircraft” means any commercial, military, private, or other turbine or turbojet aircraft having a certified maximum take-off weight of more than twelve thousand five hundred pounds (12,500 lbs.).