---
type: "Bill"
title: "Sales Tax Incentives for Flight Simulators."
description: "Sales Tax Incentives for Flight Simulators."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2009"
identifier: "SB 1057"
citation: "North Carolina SB 1057 (2009)"
classification: ["bill"]
subjects: ["AIRCRAFT", "AVIATION", "COMMERCE", "FISCAL NOTES", "PRESENTED", "PUBLIC", "RATIFIED", "RETAILING", "TAX EXEMPTIONS", "TAXATION", "TAXES", "SALES & USE", "TITLE CHANGE", "TRANSPORTATION", "CHAPTERED", "SEN. DORSETT", "INDUSTRIAL EQUIPMENT"]
status: "enacted"
primary_sponsors: []
version_count: 6
action_count: 21
vote_count: 2
first_action: "2009-03-26"
last_action: "2009-08-26"
source: "openstates"
source_identifier: "ocd-bill/4bb6aafa-23e2-49f5-8df8-6b45fba3545d"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2009&BillID=S1057&votesToView=all"
source_hash: "f7795812883b022de43dbe740f524bb4dc928b2cf8c63257a8d111677dc8dcc2"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nc"]
---

# North Carolina SB 1057 (2009) — Sales Tax Incentives for Flight Simulators.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Filed** (filed) — [source](http://www.ncleg.net/Sessions/2009/Bills/Senate/PDF/S1057v0.pdf)
2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2009/Bills/Senate/PDF/S1057v1.pdf)
3. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2009/Bills/Senate/PDF/S1057v2.pdf)
4. **Edition 3** (committee substitute) — [source](http://www.ncleg.net/Sessions/2009/Bills/Senate/PDF/S1057v3.pdf)
5. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2009/Bills/Senate/PDF/S1057v4.pdf)
6. **SL2009-511** (committee substitute) — [source](http://www.ncleg.net/Sessions/2009/Bills/Senate/PDF/S1057v5.pdf)

## Votes

- Second Reading — **80–32** (pass) · lower
- Motion 8\To Concur — **42–1** (pass) · upper

## Sponsors

- Dorsett — cosponsor (person)
- Vaughan — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2009-08-26** Ch. SL 2009-511 `became-law`
- **2009-08-26** Signed By Gov. 8/26/2009 `executive-signature`
- **2009-08-11** Pres. To Gov. 8/11/2009 `executive-receipt`
- **2009-08-11** Ratified
- **2009-08-07** Concurred In H/com Sub `amendment-passage`
- **2009-08-06** Placed On Cal For 8/7/2009
- **2009-08-06** Rec To Concur H Com Sub
- **2009-08-06** Passed 3rd Reading `passage, reading-3`
- **2009-08-06** Passed 2nd Reading `reading-2`
- **2009-08-05** Placed On Cal For 8/6/2009
- **2009-08-05** Cal Pursuant Rule 36(b)
- **2009-08-05** Reptd Fav `committee-passage-favorable`
- **2009-07-30** Re-ref Com On Finance `referral-committee`
- **2009-07-30** Reptd Fav Com Substitute `committee-passage-favorable`
- **2009-07-23** Ref To Com On Judiciary II `referral-committee`
- **2009-07-23** Passed 1st Reading `reading-1`
- **2009-07-23** Passed 2nd & 3rd Reading `passage, reading-2, reading-3`
- **2009-07-22** Com Substitute Adopted
- **2009-07-22** Reptd Fav Com Substitute `committee-passage-favorable`
- **2009-03-31** Ref To Com On Finance `referral-committee`
- **2009-03-26** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/4bb6aafa-23e2-49f5-8df8-6b45fba3545d`. Confidence: reported (aggregated from official North Carolina legislature records).