Budget & Taxes (Sales Tax)

in committee · North Carolina · House Apr 1, 2025

HB 617: Supporting Small Farmers for NC's Future Act.

HB 617 creates a $20 million grant program for North Carolina small farmers with gross income under $300,000, funding equipment (like harvest machinery), infrastructure (such as fencing), and cold storage. It also lowers the income threshold for farm sales tax exemption from $10,000 to $7,500 annually, expanding eligibility for tax relief. The bill directly affects small farmers meeting these income criteria by providing financial support through grants and reduced tax burdens. Grants require applications and prioritize those facing economic hardship, with funding allocated for specific purposes like equipment and the FarmsSHARE program.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates $20M grant program for small farmers and lowers sales tax exemption threshold, providing direct fiscal support and tax relief for qualifying low-income farmers.95% confidence

Sub-Topics Sales Tax Tax Incentives

Track

in committee · North Carolina · House Apr 2, 2025

HB 630: Restore Local Education Agency Sales Tax Benefit.

HB 630 restores a sales tax refund program for North Carolina's public school districts. It allows local school administrative units to receive annual refunds for sales tax paid on direct purchases of tangible property and services (like supplies or equipment), excluding items such as electricity, telecom, or food. The refund amount is capped at $13.3 million per year for all districts combined. The bill takes effect July 1, 2025, and adjusts state funding to reflect the restored refund program.

Topics ✓ Budget & TaxesSupports Budget & TaxesRestores sales tax refunds for school districts, increasing education funding via tax relief and aligning with budget support for public services.95% confidence ✓ EducationSupports EducationRestores sales tax refunds for school districts, increasing direct funding for K-12 operational needs like supplies and equipment.95% confidence

Sub-Topics Business Taxes Sales Tax School Funding

Track

died · North Carolina · Senate Apr 7, 2025

SB 584: Local Govt Transportation System Financing.

SB 584 authorizes counties to use specific sales tax revenue to fund local public transportation systems - including buses, light rail, bike lanes, and transit facilities - while requiring these funds to supplement (not replace) existing transportation budgets. It defines "public transportation system" broadly to include infrastructure like bus lanes, shared-ride services, and integrated fare systems. The bill also creates a new metropolitan public transportation authority for counties with over 1 million residents that border another state and operate light rail systems, giving them regional planning powers under specific rules. This authority would manage funding and coordination for transportation projects within its jurisdiction.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes use of existing sales tax revenue to fund public transportation systems, supplementing rather than replacing current budgets, directly utilizing tax funds for public service expansion.90% confidence ✓ TransportationSupports TransportationAuthorizes sales tax revenue for public transit infrastructure including buses, light rail, and bike lanes, supplementing existing budgets per bill summary.95% confidence

Sub-Topics Business Taxes Debt & Bonds Sales Tax Public Transit Rail Transportation Funding Tags Local Government

Track

in committee · North Carolina · House Apr 7, 2025

HB 755: Nonprofit Sales Tax Exemption.

HB 755 provides a sales tax exemption for qualifying North Carolina nonprofits, including hospitals, federally tax-exempt community organizations, volunteer fire departments, and university-affiliated groups. To qualify, nonprofits must obtain a state sales tax exemption number, with annual limits of $31.7 million for state tax and $13.3 million for local tax. The exemption covers most goods and services purchased for nonprofit activities but excludes electricity, telecommunications, alcohol, and certain other items. Real property contractors must provide documentation to retailers when buying materials for nonprofit projects to ensure proper tax treatment.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides sales tax exemption for qualifying nonprofits, reducing tax burden on public service entities like hospitals and fire departments.95% confidence

Sub-Topics Sales Tax Tax Incentives

Track

passed · North Carolina · House Apr 10, 2025

HB 143: Maysville Occupancy Tax.

HB 143 authorizes the Town of Maysville to impose a 6% occupancy tax on rental income from hotels, motels, and similar accommodations already subject to North Carolina's sales tax. This tax applies to all qualifying accommodations within Maysville and is collected separately from state and local sales taxes. Revenue from the tax must be sent quarterly to the Maysville Tourism Development Authority, which is required to use at least two-thirds of the funds for tourism promotion (like advertising and marketing) and the remainder for tourism-related expenses such as facility improvements. The bill also creates the Tourism Development Authority, requiring at least one-third of its members to represent tax-collecting businesses and half to be active in tourism promotion.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates 6% occupancy tax to fund tourism promotion via dedicated revenue stream, strengthening local fiscal management for tourism development.95% confidence

Sub-Topics Sales Tax

Track

in committee · North Carolina · House Apr 14, 2025

HB 954: Local Governments Disaster Fund.

HB 954 creates a State Critical Infrastructure and Construction Resiliency Fund to support disaster recovery and preparedness. It requires counties that experienced a Governor-declared Type I, II, or III disaster in the past three years to redirect 5% of their annual highway use tax revenue into the fund. The Governor can use these funds for new infrastructure projects and resiliency efforts in disaster-affected areas, as well as for state/local response activities following a federal disaster declaration under the Stafford Act. This directly affects eligible counties and their residents by providing dedicated resources for rebuilding and preventing future disaster impacts.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects 5% of highway use tax revenue to disaster recovery fund, reallocating existing tax funds for essential resiliency programs under fiscal management.85% confidence ✗ TransportationOpposes TransportationRedirects highway use tax revenue (transportation-specific funding) to disaster fund, reducing resources for transportation infrastructure projects.95% confidence

Sub-Topics Revenue Sales Tax Roads & Highways Transportation Funding Tags Emergency Management

Track

in committee · North Carolina · House Apr 14, 2025

HB 884: Prepared Food Tax - Modification.

HB 884 increases the gross receipts threshold for artisanal bakeries to remain exempt from North Carolina's sales tax on prepared foods. Specifically, it raises the annual revenue limit from $1.8 million to $2.4 million (combined with related persons), while maintaining the requirement that bakeries derive over 80% of revenue from bakery items like bread, pastries, and cakes. This change directly affects small bakeries that previously exceeded the $1.8 million limit but now qualify for tax exemption under the new threshold. The bill modifies existing tax law (G.S. 105-164.13B) to expand the exemption to more small bakeries, effective October 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax exemption threshold for small bakeries, reducing their tax burden per bill's modification of sales tax rules.95% confidence

Sub-Topics Sales Tax Tax Incentives

Track

in committee · North Carolina · House Apr 14, 2025

HB 1005: Clarify Ballot Language for Article 46 Tax.

HB 1005 modifies the ballot language for a county sales tax referendum in North Carolina, clarifying the tax rate and its intended use. The bill changes the ballot question to specify a 0.25% sales tax (one penny per $4 spent) and explicitly states that proceeds will fund teacher and education employee pay raises, while exempting gas, groceries, motor vehicles, and prescription drugs. This change directly affects voters in counties holding referendums under Article 46 of Chapter 105, ensuring clearer communication about the tax’s scope and purpose. The bill does not alter the tax rate or funding rules but standardizes how the proposal is presented to voters.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill clarifies ballot language to direct 0.25% sales tax revenue toward teacher pay raises, explicitly advancing public education funding through targeted tax allocation.92% confidence ✓ EducationSupports EducationDirectly allocates clarified sales tax revenue to fund teacher and education employee pay raises, strengthening educator compensation and school funding.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill explicitly directs sales tax proceeds to fund teacher and education employee pay raises, directly advancing wages for public sector workers.95% confidence

Sub-Topics Sales Tax Teachers

Track

passed · North Carolina · Senate May 27, 2025

SB 131: Temp. Local Sales Tax Changes/Buncombe Co.

SB 131 authorizes Buncombe County to use existing local sales tax proceeds (allocated by the state) for any public purpose, removing prior restrictions on how these funds could be spent. It directly affects Buncombe County residents and local projects funded through these taxes. The bill allows the county to redirect funds toward any public need - such as infrastructure, parks, or services - without specific project limitations. This temporary measure applies to tax proceeds allocated on or after July 1, 2025, through June 30, 2027. The bill is pending legislative action and does not create new taxes or alter tax rates.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill removes restrictions on using local sales tax proceeds for any public purpose, increasing budget flexibility for Buncombe County and enabling funding of various public services without prior limitations.85% confidence

Sub-Topics Sales Tax

Track