North Carolina legislation · 2025-2026 Session
North Carolina S860: Nonprofit Fundraising Sales Tax Exemption.
Status: In committee, April 29, 2026
What the bill says
An act to provide a sales tax exemption for certain nonprofit entities, to exempt certain fundraising events by nonprofits from sales tax, to exempt diapers from sales tax, and to modify the ownership requirements of real and personal property used for charitable purposes.
From the introduced text:
A BILL TO BE ENTITLED AN ACT TO PROVIDE A SALES TAX EXEMPTION FOR CERTAIN NONPROFIT ENTITIES, TO EXEMPT CERTAIN FUNDRAISING EVENTS BY NONPROFITS FROM SALES TAX, TO EXEMPT DIAPERS FROM SALES TAX, AND TO MODIFY THE OWNERSHIP REQUIREMENTS OF REAL AND PERSONAL PROPERTY USED FOR CHARITABLE PURPOSES. The General Assembly of North Carolina enacts: SECTION 1. G.S. 105-164.14(b) is repealed. SECTION 2. G.S. 105-164.13 reads as rewritten: "§ 105-164.13. Retail sales and use tax. The sale at retail and the use, storage, or consumption in this State of the following tangible personal property, digital property, and services are specifically exempted from the tax imposed by this Article: ... (13d) Sales of diapers or incontinence underpads on prescription by an enrolled State Medicaid provider for use by beneficiaries of the State Medicaid program when the provider is reimbursed by the State Medicaid program or a Medicaid managed care organization, as defined in 42 U.S.C. § 1396b(m).underpads. ... (52a) Tangible personal property, digital property, and services for use in carrying on the work of the following entities, provided the entity is not owned or controlled by the State: a. Hospitals not operated for profit, including hospitals and medical accommodations operated by an authority or other public hospital described in Article 2 of Chapter 131E of the General Statutes. b. An organization …
Sponsors
- Burgin, Jim (R, 12) · primary sponsor
- Corbin, Kevin (R, 50) · primary sponsor
- McInnis, Tom (R, 21) · primary sponsor
- Alexander, W. Ted (R, 44)
- Lazzara, Michael A. (R, 6)
- Moffitt, Timothy D. (R, 48)
- Sanderson, Norman W. (R, 2)
- Sawyer, Vickie (R, 37)
Latest actions
- : Ref To Com On Rules and Operations of the Senate
- : Passed 1st Reading
- : Filed
Subjects: PROPERTY, CORPORATIONS, NONPROFIT, TAX EXEMPTIONS, RETAILING, RENTALS & LEASING, HYGIENE PRODUCTS, COMMERCE, REAL ESTATE
Common questions
- What is S860?
- S860 is a bill in the North Carolina Legislature (2025-2026 Session): Nonprofit Fundraising Sales Tax Exemption.
- What does S860 do?
- In its own words: An act to provide a sales tax exemption for certain nonprofit entities, to exempt certain fundraising events by nonprofits from sales tax, to exempt diapers from sales tax, and to modify the ownership requirements of real and personal property used for charitable purposes.
- What is the status of S860?
- In committee as of April 29, 2026. Latest action: Ref To Com On Rules and Operations of the Senate (April 29, 2026).
- Who sponsored S860?
- Burgin, Jim (R, 12), with 7 co-sponsors.
- Where is the official record for S860?
- On the North Carolina Legislature website: https://www.ncleg.gov/BillLookUp/2025/S860
Source: official North Carolina record. Tracked by Delilah, AI for legislation across all 50 states and Congress.