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No events on calendar for this bill.
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Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the HouseHouse05/05/2026Passed 1st ReadingHouse05/05/2026Filed
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FiledNo fiscal notes available.Edition 1No fiscal notes available.
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COMMERCE; CORPORATIONS
FOR-PROFIT; DATA & RECORDS SYSTEMS; INFORMATION TECHNOLOGY; PUBLIC; RETAILING; TAX EXEMPTIONS; TAXATION; TAXES
SALES & USE; RECORDS
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105 (Chapters); 105–164.13
105–164.3 (Sections)
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No counties specifically cited.
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H1213: Protect Taxpayers and Consumers. Latest Version
2025-2026
House
AN ACT to repeal the sales and use tax exemption for data CENTERS.
The General Assembly of North Carolina enacts:
SECTION 1.(a) Sub‑subdivision (43a)b. and subdivisions (55) and (55a) of G.S. 105‑164.13 are repealed.
SECTION 1.(b) Subdivisions (47), (79), and (201) of G.S. 105‑164.3 are repealed.
SECTION 2. Section 1 of this act is effective July 1, 2026, and applies to sales occurring on or after that date. The remainder of this act is effective when it becomes law.