North Carolina H1032: Repeal Two Percent Local Grocery Tax.

What the bill says

An act to exempt groceries from the local sales tax.

From the introduced text:

A BILL TO BE ENTITLED AN ACT TO EXEMPT GROCERIES FROM THE LOCAL SALES TAX. The General Assembly of North Carolina enacts: SECTION 1. G.S. 105-465 reads as rewritten: "§ 105-465. County election as to adoption of local sales and use tax. ... The county board of elections shall prepare ballots for the special election. The question presented on the ballot shall be "FOR one percent (1%) local sales and use tax on items subject to States sales and use tax at the general State rate and on food" rate" or "AGAINST one percent (1%) local sales and use tax on items subject to State sales and use tax at the general State rate and on food".rate." ...." SECTION 2. G.S. 105-467 reads as rewritten: "§ 105-467. Scope of sales tax. (a) Sales Tax. - The sales tax that may be imposed under this Article is limited to a tax at the rate of one percent (1%) of the following: (1) A retailer's net taxable sales and gross receipts that are subject to the general rate of sales tax imposed by the State under G.S. 105-164.4 except the tax does not apply to the sales price of an item taxable under G.S. 105-164.4(a)(1a). (2) through (4) Repealed by Session Laws 2011-330, s. 45, effective June 27, 2011. (5) The sales …

Read the full official text

Sponsors

• Chesser, Allen (R, 25) · primary sponsor
• Paré, Erin (R, 37) · primary sponsor
• Reeder, Timothy (R, 9) · primary sponsor
• Schietzelt, Mike (R, 35) · primary sponsor
• Almond, Jonathan L. (R, 73)
• Baker, Amber M. (D, 72)
• Blust, John M. (R, 62)
• Branson, Jerry (R, 59)
• Cairns, Celeste C. (R, 13)
• Carney, Becky (D, 102)
• Cotham (R)
• Echevarria, Brian (R, 82)

Latest actions

1. April 22, 2026: Ref to the Com on Commerce and Economic Development, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the House
2. April 22, 2026: Passed 1st Reading
3. April 21, 2026: Filed

Common questions

What is H1032?

H1032 is a bill in the North Carolina Legislature (2025-2026 Session): Repeal Two Percent Local Grocery Tax.

What does H1032 do?

In its own words: An act to exempt groceries from the local sales tax.

What is the status of H1032?

In committee as of April 22, 2026. Latest action: Ref to the Com on Commerce and Economic Development, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the House (April 22, 2026).

Who sponsored H1032?

Chesser, Allen (R, 25), with 11 co-sponsors.

Where is the official record for H1032?

On the North Carolina Legislature website: https://www.ncleg.gov/BillLookUp/2025/H1032