Bill Summary for H 802 (2023-2024)

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Summary date: 

Apr 20 2023

Bill Information:

View NCGA Bill Details2023-2024 Session
House Bill 802 (Public) Filed Tuesday, April 18, 2023
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.

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Bill summary

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.