HB 1079/SB 718 – Sales Tax Changes

HB 1079/SB 718 – Various Sales Tax Changes

House Primary Sponsors: Rep. Julia Howard (R-Davie), Rep. Stephen Ross (R-Alamance), Rep. Mitchell Setzer (R-Catawba), Rep. John Szoka (R-Cumberland)

Senate Primary Sponsors: Sen. Paul Newton (R-Cabarrus)

Summary

The bill contains three parts:

  • Relief to auctioneers and estate sale companies
  •  Expands scope of sales and use tax exemption for equipment purchased by a  large fulfillment facility
  • Clarifies sales tax on digital property
    • Educational service by certain institutions whether live or recorded is not a taxable event
    • Homeschool exemptions for sales of digital and audio works
    • Pre-recorded or on demand webinars would be taxable, live/real time would remain non taxable
    • History

House

  • Filed 5/14/2020
  • Passed Finance Committee 5/19/2020
  • Passed Rules Committee 5/19/2020
  • Passed House 5/19/2020
  • Passed Senate Finance 5/20/2020
  • Passed Senate Rules 5/21/2020
  • Passed Senate 48-0 with an amendment on 5/26/2020
  • House concurred with the new version of the bill that included an amendment on 5/28/2020
  • Bill presented to the Governor on 6/2/2020
  • Signed by the Governor on 6/8/2020 – now law

Senate

  • Filed 5/14/2020

 

 
 

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