North Carolina 2023-2024 Session Status: In Committee 3 R cosponsors

SB 581 — County and City Sales Tax Exemption.

Last action — Withdrawn From Com

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This bill is no longer active — its legislative session has ended, so there are no live odds of enactment.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

Bill Text

What changed in the latest version

12 added · 13 removed

Plain-language change summary

The changes made to Senate Bill 581 primarily involve clarifications and formatting adjustments to the language of the bill. For example, the phrase "county or city that contains the exemption number of the county" was simplified, and the formatting of lists and requirements was improved for better readability. These edits are important because they help ensure that the bill's provisions are clear and easily understood, which can lead to better implementation and compliance.

→
Previous
Latest
FILED SENATE GENERAL ASSEMBLY OF NORTH CAROLINA Apr 4, 2023 S.B.
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2023 S 1 SENATE BILL 581 Short Title:
581 SESSION 2023 PRINCIPAL CLERK S D SENATE BILL DRS55049-SVf-6A Short Title:
A BILL TO BE ENTITLED AN ACT TO REPLACE THE ANNUAL SALES AND USE TAX REFUND FOR COUNTIES AND CITIES WITH A SALES AND USE TAX EXEMPTION.
Rules and Operations of the Senate April 5, 2023 A BILL TO BE ENTITLED AN ACT TO REPLACE THE ANNUAL SALES AND USE TAX REFUND FOR COUNTIES AND CITIES WITH A SALES AND USE TAX EXEMPTION.
A contractor or subcontractor that purchases an item allowed an exemption under this subdivision must provide an *DRS55049-SVf-6A* General Assembly Of North Carolina Session 2023 exemption certificate to the retailer that includes the name of the county or city and the county's or city's exemption number.
A contractor or subcontractor that purchases an item allowed an exemption under this subdivision must provide an *S581-v-1* General Assembly Of North Carolina Session 2023 exemption certificate to the retailer that includes the name of the county or city and the county's or city's exemption number.
The items are purchased pursuant to a valid purchase order issued by the county or city that contains the exemption number of the county or city and a description of the property purchased, or the items purchased are paid for with a county- or city-issued check, electronic deposit, credit card, procurement card, or credit account of the county or city.
The items are purchased pursuant to a valid purchase order issued by the countyor city that contains the exemption number of the county or city and a description of the property purchased, or the items purchased are paid for with a county- or city-issued check, electronic deposit, credit card, procurement card, or credit account of the county or city.
Forall purchases otherthanbya county-or city-issuedpurchaseorder, the county or city must provide to or have on file with the retailer the county's or city's exemption number.
Forall purchases otherthanbya county- or city-issuedpurchaseorder, the county or city must provide to or have on file with the retailer the county's or city's exemption number.
The application for exemption must be in the form required by theSecretary, besignedbythe Stateagency's governmental entity's head,andcontain any information required by the Secretary.
The application for exemption must be in the form required bytheSecretary, besignedbythe Stateagency's governmental entity's head, andcontain any information required by the Secretary.
This act does not affect the rights or liabilities of the State, a taxpayer, or another person arising under a statute amended by this act before the effective date of its amendment, nor does it affect the right to any refund or credit of a tax that accrued under the amended statute before the effective date of its amendment.
This act does not affect the rights or liabilities of the State, a taxpayer, or another person arising under a statute amended bythis act before the effective date of its amendment, nor does it affect the right to any refund or credit of a tax that accrued under the amended statute before the effective date of its amendment.
Page 2 DRS55049-SVf-6A
Page 2 Senate Bill 581-First Edition
⬇ Download PDF
View plain text versions (2)

Action History

  1. Withdrawn From Com

  2. Re-ref to Finance. If fav, re-ref to Rules and Operations of the Senate

  3. Passed 1st Reading

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

  5. Filed

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

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

Sponsors (2)

Co-sponsors (1)

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

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 581?
SB 581 is sponsored by Tom McInnis (Republican), Michael A. Lazzara (Republican), and Vickie Sawyer (Republican).
What is the current status of SB 581?
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 581?
Track SB 581 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on SB 581

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of SB 581

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →