Protect Taxpayers and Local Governments.
HB 1213 removes tax exemptions for data centers in North Carolina, meaning these facilities will no longer be exempt from state sales and use taxes. The bill directly affects data center operators and the businesses that purchase equipment for them, requiring them to pay applicable taxes on new purchases starting July 1, 2026. By repealing specific sections of state tax law, the legislation ensures that data centers contribute to state revenue in the same way other commercial entities do.
Bill status
in committee
1 of 4 stages cleared
Introduction
Apr 2026
Committee Review
Floor Vote
Governor
Introduced Apr 30, 2026
Last action Jun 30, 2026
Maddy AI version diff · 2 comparisons
What changed between versions
Edition 1
→
Edition 2
·
3 edits
MINOR
The bill was completely rewritten to change its purpose from repealing tax exemptions for data centers to repealing property tax exclusions for solar energy systems. This shifts the legislation from removing a benefit for data centers to removing a benefit for solar installations, which will result in higher property tax assessments for solar system owners starting in 2027.
Scope change
The bill's scope changed from affecting data center operators to affecting owners of solar energy electric systems.
SCOPE
The bill's subject matter changed from data centers to solar energy electric systems.
TIMELINE
The effective date for the tax change was updated to July 1, 2027, applying to systems placed in service on or after that date.
ELIGIBILITY
The specific tax provision being repealed changed from sales/use tax exemptions for data centers to the 80% property tax exclusion for solar systems.
Floor votes
How they voted
No floor votes recorded yet.
Full legislative history
Actions timeline
Total actions
7
Key actions
1
Committee
4
Jun 30, 2026
Committee
Re-ref to the Com on Energy and Public Utilities, if favorable, Rules, Calendar, and Operations of the House
lower
Jun 30, 2026
Committee
Serial Referral To Rules, Calendar, and Operations of the House Stricken
lower
Jun 30, 2026
Lower · Passed
Reptd Fav Com Substitute
lower
May 5, 2026
Committee
Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House
lower
Apr 30, 2026
Introduced
Filed
lower
1 primary · 1 co-sponsor
Sponsors
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