Modifies the definition of an artisan bakery that is exempt from sales tax in GS 105-164.13B(a)(4) to be a bakery that (1) derives over 80% of its gross receipts from bakery items and (2) has annual gross receipts, combined with the gross receipts of all related persons (defined within) not exceeding $2.4 million (was, $1.8 million).

Effective October 1, 2025 and applies to sales made on or after that date.