Bill

Bill > H1039


NC H1039

NC H1039
Restore LEA Sales Tax Benefit


summary

Introduced
05/02/2024
In Committee
05/07/2024
Crossed Over
Passed
Dead
12/13/2024

Introduced Session

2023-2024 Session

Bill Summary

AN ACT TO RESTORE THE SALES TAX REFUND AUTHORIZED FOR LOCAL SCHOOL ADMINISTRATIVE UNITS.

AI Summary

This bill aims to restore the sales tax refund authorized for local school administrative units (LEAs) in North Carolina. Specifically, it reenacts the previous provisions of the law that allowed LEAs and joint agencies created by LEAs to receive an annual refund of sales and use taxes paid on direct purchases of tangible personal property and services. The bill also appropriates funds from the General Fund to the State Public School Fund to offset the impact of this change. The bill becomes effective on July 1, 2024 and applies to sales made on or after that date.

Committee Categories

Government Affairs

Sponsors (18)

Last Action

Ref To Com On Rules, Calendar, and Operations of the House (on 05/07/2024)

Bill Topics

Education
  • ‐ Elementary and Secondary Education
Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform

bill text


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