Reenacts GS 105-164.13C, establishing a sales and use tax holiday, as it existed immediately before its repeal on July 1, 2014, with the following changes. In addition to the holiday established for the described period in August, adds a sales and use tax holiday for the listed school and sports supplies from 12:01 a.m. on the first Friday of January until 11:59 p.m. the following Sunday. Effective July 1, 2023, and applies to sales made on or after that date.
BIANNUAL BACK TO SCHOOL SALES TAX HOLIDAY.
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| View NCGA Bill Details | 2023-2024 Session |
AN ACT TO REENACT THE SALES AND USE TAX HOLIDAY FOR SCHOOL SUPPLIES AND TO EXTEND THE HOLIDAY TO THE FIRST WEEKEND IN JANUARY.Intro. by Cervania.
Status: Ref To Com On Rules, Calendar, and Operations of the House (House action) (Apr 19 2023)
Bill History:
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Tue, 18 Apr 2023 House: Filed
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Wed, 19 Apr 2023 House: Passed 1st Reading
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Wed, 19 Apr 2023 House: Ref To Com On Rules, Calendar, and Operations of the House
H 802
Bill Summaries:
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Bill H 802 (2023-2024)Summary date: Apr 20 2023 - View Summary
View: All Summaries for Bill