H1200

Tax-Free Family Essentials Act

Chamber Passed·6/30/26

North Carolina H1200 exempts diapers, baby wipes, over-the-counter children's medication, prenatal vitamins, and feminine hygiene products from sales.

North Carolina H1200, the Tax-Free Family Essentials Act, exempts several essential items from the state sales tax. These include diapers, baby wipes, over-the-counter children's medication, prenatal vitamins, and feminine hygiene products. The act redefines tax exemptions to ensure these items are not subject to sales tax, effective October 1, 2026. The changes apply to sales made on or after that date.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Last
Passed the House · 107–3 · Jun 30
Current
Rules and Operations of the Senate Committee
Next
Senate floor vote

Sponsors

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18
15
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Democratic CaucusRepublican Caucus

Roll Call Votes

109 Yea

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0 Nay

1 Not Voting

R

8 Absent

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Calendar

Jun 30

9:00 AM

Finance Hearing

Jun 30

9:00 AM

Finance Hearing

History

Jul 1

House

Regular Message Sent To Senate

Jul 1

Senate

Regular Message Received From House

Jul 1

Senate

Passed 1st Reading