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Form 1128 North Carolina: What You Should Know

North Carolina counties and municipalities levy a tax on property used for the storage, or transportation of aircraft, for use in the operation of an aircraft storage facility. § 103-12.1§. †§ 103-13.1 § 103-13.2§ § 113-2.1 § 113-9.2 § 113-9.2(B) § 113-9.2(G) § 113-9.2(I) § 113-6.1 (a) ‡§ 121-2.1 (e) § 122-5.3§ ‡§ 121-4.2 (b) § 1-17.4 § 123.2(a)‡§ ‡§§ 123.3 § 123.3§ ‡§§ 1-33.5 ‡§ 123.3. ‡‡§‡§ 123-5.2(A) § 123-5.2(B) ‡§§ 1-15.5(A)(1) § 1-8.4(A)(1) Tax Rate on Business Aircraft: North Carolina counties and municipalities levies a tax on the use of aircraft used as part of a: Business Activity to provide services to the public; Transportation for business activity at a point of origination or destination not elsewhere Included. . .north Carolina north Carolina. . . ‡ § 122-5.3 Included Vehicles on Property Tax List. When property is used to provide services to the public, the property is classified according to its functional use. The following functions or categories constitute business activities that do not refer to a vehicle at the primary or secondary use thereof: Business Activities That are of Secondary Use ‡‡‡‡ ‡‡‡ Included. . .

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