GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
S 1
SENATE BILL 334
Short Title: Repeal the NC Drug Tax. (Public)
Sponsors: Senators Mayfield and Meyer (Primary Sponsors).
Referred to: Rules and Operations of the Senate
March 20, 2025
*S334 -v-1*
A BILL TO BE ENTITLED 1
AN ACT TO REPEAL THE NORTH CAROLINA DRUG TAX. 2
The General Assembly of North Carolina enacts: 3
SECTION 1. Article 2D of Subchapter I of Chapter 105 of the General Statutes is 4
repealed. 5
SECTION 2. This act does not affect the rights or liabilities of the State, a taxpayer, 6
or another person arising under a statute amended or repealed by this act before the effective date 7
of its amendment or repeal; nor does it affect the right to any refund or credit of a tax that accrued 8
under the amended or repealed statute before the effective date of its amendment or repeal. 9
SECTION 3. This act is effective when it becomes law. 10