GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
S 1
SENATE BILL 621
Short Title: An Act for Better Education. (Public)
Sponsors: Senator Lowe (Primary Sponsor).
Referred to: Rules and Operations of the Senate
March 26, 2025
*S621 -v-1*
A BILL TO BE ENTITLED 1
AN ACT TO REENACT THE SALES AND USE TAX HOLIDAY FOR SCHOOL SUPPLIES. 2
The General Assembly of North Carolina enacts: 3
SECTION 1. G.S. 105-164.13C is reenacted as it existed immediately before its 4
repeal. 5
SECTION 2. This act becomes effective July 1, 2025, and applies to sales made on 6
or after that date. 7