North Carolina 2023-2024 Regular Session

North Carolina House Bill H882

Introduced
4/25/23  

Caption

Nonprofit Sales Tax Exemption

Impact

If enacted, H882 would significantly impact the way nonprofit organizations are taxed in North Carolina. The bill introduces a clearer exemption process for these organizations and outlines their eligibility for receiving a sales tax exemption number from the Department of Revenue. This will potentially reduce the overall tax burden on these entities, allowing them to allocate more funds toward their programs and services rather than on taxation. Additionally, the measure may increase the accountability of nonprofits concerning their tax-exempt status, detailing necessary conditions and limitations regarding the use of exemption certificates.

Summary

House Bill 882 aims to provide sales tax exemption for certain nonprofit entities in North Carolina. The bill specifically targets organizations such as hospitals not operated for profit, 501(c)(3) organizations, volunteer fire departments, and emergency medical services. By redefining the tax exemption criteria for these entities, the bill is expected to alleviate some of the financial burdens non-profits face due to sales tax liabilities. It represents a legislative attempt to funnel more resources into nonprofit operations, supporting their mission-driven work in communities across the state.

Sentiment

The sentiment around House Bill 882 appears largely positive, particularly among supporters of the nonprofit sector. Advocacy groups and nonprofit leaders have expressed approval, citing the bill as a necessary step for better supporting organizations that serve communities without profit motives. However, sentiments may vary among critics who argue that broad tax exemptions could erode the state's tax base, potentially impacting public funding for broader social services. Overall, the discourse is characterized by an anticipatory outlook towards enhancing nonprofit capabilities to serve the public.

Contention

Notable points of contention include concerns raised regarding the implications of widespread tax exemptions on government financing. Opponents may argue that while supporting nonprofits is essential, the state must balance this with its budgetary needs and obligations to provide services. There are also practical considerations of enforcing the exemption criteria, ensuring compliance, and the potential for misuse of exemption certificates, which the bill seeks to address by imposing penalties for misuse to safeguard against fraud within the system.

Companion Bills

No companion bills found.

Previously Filed As

NC H755

Nonprofit Sales Tax Exemption

NC S397

Nonprofit Fundraising Sales Tax Exemption

NC S62

Nonprofit Fundraising Sales Tax Exemption

NC SB406

Sales tax; providing exemption for certain nonprofits. Effective date.

NC SB406

Sales tax; providing exemption for certain nonprofits. Effective date.

NC HB442

AN ACT relating to an exemption of sales and use tax for certain nonprofits.

NC HB464

Retail Sales and Use Tax; exemptions for nonprofit entities.

NC HB2743

Revenue and taxation; sales tax exemption; sales tax exemption for nonprofit entity; effective date.

NC HB1854

Revenue and taxation; sales tax; exemptions; nonprofit entities; effective date; emergency.

NC HB1447

Revenue and taxation; sales tax exemptions; nonprofit entity; STEM; effective date; emergency.

Similar Bills

CA AB1933

Property taxation: welfare exemption: nonprofit corporation: low-income families.

CA AB528

Property taxation: tax-defaulted property: sales to nonprofits.

CA AB587

Accessory dwelling units: sale or separate conveyance.

CA SB716

Land use: habitat restoration and enhancement: mitigation lands.

CA AB2021

Property tax sales: access to tax-defaulted property information.

CA SB231

Department of Transportation: transfer of property: Blues Beach property.

CA SB1040

Department of Transportation: transfer of property: Blues Beach property.

MI SB1125

Property tax: assessments; the effect of certain limitations on the use of property, such as a restriction or easement in a deed, will, or other instrument; clarify relevance when assessing true cash value. Amends sec. 27 of 1893 PA 206 (MCL 211.27).