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HB 1200

North Carolina House bill in Session 2025.

Status: introduced. Latest action: April 30, 2026.

Tax-Free Family Essentials Act.

Bill ID NC-2025-HB-1200
Session 2025
Status introduced
House introduced 2026-04-30
Summary

Amends GS 105-164.13 to exclude from sales tax baby wipes, prenatal vitamins, and feminine hygiene products, as now defined under GS 105-164.3. Excludes grooming and hygiene products from the definition of feminine hygiene products. Further amends GS 105-164.13 to exclude from sales tax sales of diapers or incontinence pads (removing the existing qualification that the sale be on those prescribed by an enrolled State Medicaid/health Choice provider for use by program beneficiaries when the provider is reimbursed by the State Medicaid program or a Medicaid MCO). Adds an exclusion for over-the-counter drugs intended for the treatment of a health condition in children 12 and under and labeled with a Drug Facts panel containing specific dosage instructions for children 12 and under. Applies to sales made on or after October 1, 2026.

Sponsor
Allen Chesser
Official Source Back to Bills
Actions Timeline
Date Event Detail
2026-04-30 Introduced Bill introduced
2026-04-30 Status introduced
2026-04-30 Latest Action Filed
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