North Carolina 2023-2024 Session Status: Died 1 R cosponsors

SB 395 — Reinstate Merchant's Discount.

Last action — Passed 1st Reading

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. Died in session

This bill died with 2023-2024 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

14 added · 15 removed

Plain-language change summary

The recent changes to Senate Bill 395 involve reenacting a specific section of the North Carolina Sales and Use Tax Act that had previously been repealed. This means that the definitions and regulations previously in place will now apply again, ensuring clarity and consistency in how sales tax is administered. This update is important because it restores necessary guidelines for retailers and helps the Department of Revenue manage tax collection effectively starting July 1, 2023.

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FILED SENATE GENERAL ASSEMBLY OF NORTH CAROLINA Mar 29, 2023 S.B.
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2023 S 1 SENATE BILL 395 Short Title:
395 SESSION 2023 PRINCIPAL CLERK S D SENATE BILL DRS15183-MCf-116 Short Title:
A BILL TO BE ENTITLED AN ACT TO REINSTATE A MERCHANT'S DISCOUNT.
Rules and Operations of the Senate March 30, 2023 A BILL TO BE ENTITLED AN ACT TO REINSTATE A MERCHANT'S DISCOUNT.
105-164.21is reenacted as it existed immediately before its repeal and reads as rewritten:
105-164.21is reenacted as it existed immediatelybefore its repeal and reads as rewritten:
The definitions set forth in Article 5 of Subchapter I of this Chapter shall apply to this Article insofar as such definitions are not inconsistent with the provisions of this Article, and all other provisions of Articles 5 and 9 of Subchapter I of this Chapter as the same relate to the North Carolina Sales and Use Tax Act shall be applicable to this Article unless such provisions are inconsistent with the provisions of this Article.
The definitions set forth in Article 5 of Subchapter I of this Chapter shall applyto this Article insofar as such definitions are not inconsistent with the provisions of this Article, and all other provisions of Articles 5 and 9 of Subchapter I of this Chapter as the same relate to the North Carolina Sales and Use Tax Act shall be applicable to this Article unless such provisions are inconsistent with the provisions of this Article.
The administrative interpretations made by the Secretary of Revenue with respect to the North Carolina Sales and Use Tax Act, to the extent not inconsistent with the provisions of this Article, may be uniformly applied in the construction and interpretation of this Article.
The administrative interpretations made by the Secretaryof Revenue with respect to the North Carolina Sales and Use Tax Act, to the extent not inconsistent with the provisions of this Article, may be uniformly applied in the construction and interpretation of this Article.
The provisions with respect to remedies and penalties applicable to the North Carolina Sales and Use Tax Act, as contained in Articles 5 and 9 of Subchapter I of this Chapter, shall be applicable in like manner to the tax authorized to be levied and collected under this Article, to *DRS15183-MCf-116* General Assembly Of North Carolina Session 2023 the extent that the same are not inconsistent with the provisions of this Article.
The provisions with respect to remedies and penalties applicable to the North Carolina Sales and Use Tax Act, as contained in Articles 5 and 9 of Subchapter I of this Chapter, shall be applicable in like manner to the tax authorized to be levied and collected under this Article, to *S395-v-1* General Assembly Of North Carolina Session 2023 the extent that the same are not inconsistent with the provisions of this Article.
– The Division shall notifytheSecretary ofRevenue of a retailerwho makes the election under this section.
– The Division shall notifytheSecretaryofRevenue of a retailerwho makes the election under this section.
Except as otherwise provided in this Article these taxes shall be collected and administered in the same Page 2 DRS15183-MCf-116 General Assembly Of North Carolina Session 2023 manner as the State sales and use taxes imposed by Article 5 of this Chapter.
Except as otherwise provided in this Article these taxes shall be collected and administered in the same Page 2 Senate Bill 395-First Edition General Assembly Of North Carolina Session 2023 manner as the State sales and use taxes imposed by Article 5 of this Chapter.
This act becomes effective July 1, 2023, and applies to returns filed on or after that date.
This act becomes effective July1, 2023, and applies to returns filed on or after that date.
DRS15183-MCf-116 Page 3
Senate Bill 395-First Edition Page 3
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Action History

  1. Passed 1st Reading

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

  3. Filed

Sponsors

Sponsorship breakdown

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0 sponsors · 1 co-sponsors · 178 not signed on

Sponsors (0)

None.

Co-sponsors (1)

Not signed on (178)

178 members have not signed on to this bill.

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"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

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors SB 395?
SB 395 is sponsored by Jim Burgin (Republican).
What is the current status of SB 395?
This bill died with 2023-2024 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 395?
Track SB 395 free on One Click Politics — get push/email alerts when it moves.

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