GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2025

H                                                                                                                                                    1

HOUSE BILL 1213

Short Title:      Protect Taxpayers and Consumers.		(Public)
Sponsors:	Representatives Loftis, Ward, and Harrison (Primary Sponsors). For a complete list of sponsors, refer to the North Carolina General Assembly web site.
Referred to:	Finance, if favorable, Rules, Calendar, and Operations of the House

May 5, 2026

A BILL TO BE ENTITLED

AN ACT to repeal the sales and use tax exemption for data CENTERS.

The General Assembly of North Carolina enacts:

SECTION 1.(a)  Sub‑subdivision (43a)b. and subdivisions (55) and (55a) of G.S. 105‑164.13 are repealed.

SECTION 1.(b)  Subdivisions (47), (79), and (201) of G.S. 105‑164.3 are repealed.

SECTION 2.  Section 1 of this act is effective July 1, 2026, and applies to sales occurring on or after that date. The remainder of this act is effective when it becomes law.