Bill > S621

This bill reenacts a sales and use tax holiday specifically for school supplies, which effectively means it is restoring a previous tax exemption that had been repealed. The bill reinstates G.S. 105-164.13C to its previous form, which likely provides a period during which certain school-related items can be purchased without sales tax, helping to reduce the financial burden on families preparing for the school year. The tax holiday will become effective on July 1, 2025, and will apply to sales made on or after that date. While the specific details of the tax holiday are not provided in this bill text, such holidays typically cover items like notebooks, pencils, backpacks, and other standard school supplies, offering a temporary tax break to help parents and students manage back-to-school expenses.

https://www.ncleg.gov/BillLookUp/2025/S621