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NC H802
Bill
Status
Introduced
4/18/2023
Primary Sponsor
Maria Cervania
Click for details
AI Summary
- Reenacts the North Carolina sales and use tax holiday for school supplies and extends it to include the first weekend in January in addition to the first weekend in August
- Exempts the following items from sales tax during both holiday periods (first Friday-Sunday in January and August): clothing up to $100 per item, school supplies up to $100 per item, school instructional materials up to $300 per item, computers up to $3,500 per item, computer supplies up to $250 per item, and sport/recreational equipment up to $50 per item
- Excludes clothing accessories, protective equipment, furniture, items for business use, and rentals from the tax exemption
- Becomes effective July 1, 2023, and applies to sales made on or after that date
Legislative Description
Biannual Back to School Sales Tax Holiday
Clothing; Commerce; Computers; Education; Information Technology; Public; Retailing; Sports; Taxation; Taxes
Last Action
Ref To Com On Rules, Calendar, and Operations of the House
4/19/2023
Committee Referrals
Rules, Calendar, and Operations of the House4/19/2023
Full Bill Text
No bill text available