H755

Nonprofit Sales Tax Exemption

Introduced·4/2/25

North Carolina H755 provides a sales tax exemption for certain nonprofit entities.

North Carolina H755 amends the state's sales tax law to exempt certain nonprofit entities from paying sales tax on purchases of tangible personal property, digital property, and services. The bill specifies that the exemption applies to nonprofit hospitals, organizations exempt from income tax under section 501(c)(3) of the Code, qualified retirement facilities, and university-affiliated nonprofit organizations. It also includes exemptions for volunteer fire departments and volunteer emergency medical services squads.

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

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Where it stands

Current
Rules, Calendar, and Operations of the House Committee
Next
Committee decision

Sponsors

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17
4
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Democratic CaucusRepublican Caucus

History

Apr 7, 2025

House

Passed 1st Reading

Apr 7, 2025

House

Ref To Com On Rules, Calendar, and Operations of the House

Apr 2, 2025

House

Filed