North Carolina 2021-2022 Session Status: In Committee

SB 495 — CCRC Sales Tax Modifications.

Last action — Passed 1st Reading

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2021-2022 Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

9 added · 10 removed

Plain-language change summary

The latest version of Senate Bill 495 adds specific phrasing regarding the assessment of sales taxes on sales of alcoholic beverages. This change clarifies that the Department is responsible for collecting these taxes, which could ensure that there is no confusion about tax obligations related to alcohol sales. This is important because it helps maintain consistency in tax regulations and ensures that the state can appropriately collect revenue from alcohol sales.

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FILED SENATE GENERAL ASSEMBLY OF NORTH CAROLINA Apr 1, 2021 S.B.
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2021 S 1 SENATE BILL 495 Short Title:
495 SESSION 2021 PRINCIPAL CLERK S D SENATE BILL DRS45260-MCf-127 Short Title:
A BILL TO BE ENTITLED AN ACT TO MODIFY FOOD SALES TAX FOR CONTINUING CARE RETIREMENT COMMUNITIES.
Rules and Operations of the Senate April 5, 2021 A BILL TO BE ENTITLED AN ACT TO MODIFY FOOD SALES TAX FOR CONTINUING CARE RETIREMENT COMMUNITIES.
The provision of such items or services by or on behalf of a provider of continuing care shall not be considered a retail sale by the provider or subject to use *DRS45260-MCf-127* General Assembly Of North Carolina Session 2021 tax by the recipient of the item or service, regardless of itemization or whether included as part of a fee or charge imposed by the provider.
The provision of such items or services by or on behalf of a provider of continuing care shall not be considered a retail sale by the provider or subject to use *S495-v-1* General Assembly Of North Carolina Session 2021 tax by the recipient of the item or service, regardless of itemization or whether included as part of a fee or charge imposed by the provider.
The Department shall take no action to assess or collect from any person any sales and use tax due for a filing period beginning on or after February 1, 2015, and ending prior to July 1, 2021, with respect to the retail sale of taxable items or services by or on behalf of a provider of continuing care, except that the Department may assess for sales taxes owed on sales of alcoholic beverages, as defined in G.S.
The Department shall take no action to assess or collect from any person any sales and use tax due for a filing period beginning on or after February 1, 2015, and ending prior to July 1, 2021, with respect to the retail sale of taxable items or services by or on behalf of a provider of continuing care, except that the Department mayassess for sales taxes owed on sales of alcoholic beverages, as defined in G.S.
Page 2 DRS45260-MCf-127
Page 2 Senate Bill 495-First Edition
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Action History

  1. Passed 1st Reading

  2. Ref To Com On Rules and Operations of the Senate

  3. Filed

Sponsors

  • Edwards · Primary
  • Newton · Cosponsor
  • Clark · Cosponsor

Sponsorship breakdown

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1 sponsors · 2 co-sponsors · 176 not signed on

Sponsors (1)

  • Edwards

Co-sponsors (2)

  • Newton
  • Clark

Not signed on (176)

176 members have not signed on to this bill.

Show all 176 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

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Frequently asked questions

Who sponsors SB 495?
SB 495 is sponsored by Edwards, Newton, and Clark.
What is the current status of SB 495?
This bill died with 2021-2022 Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 495?
Track SB 495 free on One Click Politics — get push/email alerts when it moves.

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