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HB 884

North Carolina - Session 2025

House in_committee 2025-04-14
Bill Details

Title: Prepared Food Tax - Modification.

Summary

Modifies the definition of an artisan bakery that is exempt from sales tax in GS 105-164.13B(a)(4) to be a bakery that (1) derives over 80% of its gross receipts from bakery items and (2) has annual gross receipts, combined with the gross receipts of all related persons (defined within) not exceeding $2.4 million (was, $1.8 million).

Sponsor
Charles Smith
Official Source Back to Bills
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Actions Timeline
Date Event Detail
2025-04-09 Introduced Bill introduced
2025-04-14 Status in_committee
2025-04-14 Latest Action Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House
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