North Carolina 2023-2024 Regular Session

North Carolina House Bill H802

Introduced
4/18/23  

Caption

Biannual Back to School Sales Tax Holiday

Impact

By reenacting this sales tax holiday, HB 802 is poised to influence state tax laws substantially. The bill will make certain items exempt from sales tax during specific shopping periods, which could result in reduced state revenue but is anticipated to foster increased consumer spending. The financial relief provided to families, especially in terms of education-related purchases, aligns with broader initiatives aimed at enhancing accessibility to essential goods for students and supporting household budgets.

Summary

House Bill 802, titled the Biannual Back to School Sales Tax Holiday, aims to reenact the sales and use tax exemption for school supplies while extending this holiday to the first weekend in January. The bill's objective is to provide financial relief to families by eliminating sales tax on specific items like clothing, school supplies, and computers during designated periods throughout the year. This initiative targets notably the back-to-school shopping period, promoting affordability of essential educational materials for students.

Sentiment

The general sentiment surrounding HB 802 appears to be positive, as it is often viewed favorably by parents and schools alike. Supporters of the bill argue that this initiative promotes equity in educational access, allowing lower-income families to afford necessary supplies. However, some concerns may arise regarding the potential impact on state revenue and whether extending the holiday could add significant burdens to state funding for public services.

Contention

Notable points of contention include the balance between providing tax relief to families and the implications for state funding. Some critics may question the sustainability of revenue loss due to tax exemptions and how this might affect funding for public education and other state priorities. Furthermore, discussions could revolve around which specific items should remain exempt from sales tax and the overall effectiveness of such tax holidays in stimulating the economy or supporting educational needs.

Companion Bills

No companion bills found.

Previously Filed As

NC SB2470

Sales tax; move the back-to-school sales tax holiday to the second Friday in July.

NC HB2971

Back to school sales tax holiday

NC A1522

Establishes annual sales tax holiday for retail sales of computers, school computer supplies, school art supplies, school instructional materials and sport or recreational equipment.

NC SB1718

USE/OCC TAX-SCHOOL HOLIDAY

NC S2142

Establishes annual sales tax holiday for certain sales of personal computers and certain sales of school supplies and equipment during first full weekend of August.

NC SB2862

Sales tax; establish Severe Weather Preparedness Sales Tax Holiday in February.

NC HB4222

Sales tax: exemptions; sales tax holiday for back-to-school clothing and school supplies; provide for. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding secs. 4kk & 19a.

NC HB5805

Sales tax: exemptions; sales tax holiday for back-to-school clothing and school supplies; provide for. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding secs. 4kk & 19a.

NC HB2108

Providing a back-to-school sales tax holiday for sales of certain school supplies, computers and clothing.

NC AB2274

Taxation: sales and use taxes: exemption: school supplies tax holiday.

Similar Bills

No similar bills found.