SB 303 North Carolina Senate · 2025-2026 Session

Repeal Service Tax.

SB 303 repeals North Carolina's service tax, which previously applied to certain services like repairs, maintenance, installation, and service contracts. This directly affects retailers and service providers who collected this tax on qualifying transactions. The bill removes specific tax code provisions (including those governing real property services and bundled transactions) and makes necessary adjustments to other related tax laws. The repeal would eliminate the tax obligation for businesses and customers involved in these service transactions.

Issues: ✗ Budget & Taxes

Bill status in committee 1 of 4 stages cleared

Introduction

Mar 2025

Committee Review

Floor Vote

Governor

Introduced Mar 17, 2025 Last action Mar 18, 2025

Maddy AI version diff · 1 comparison

What changed between versions

Filed → Edition 1 · 4 edits

MODERATE

This bill version transition shows formatting updates and minor text corrections rather than substantive policy changes. The main visible change is a correction of a truncated word ('subjec' to 'subject') in the service tax provisions, along with administrative updates to the bill's filing information and version number.

TECHNICAL

Added 'Rules and Operations of the Senate' as the referral committee with a specific date of March 18, 2025

Removed the original filing date of March 17, 2025 and internal bill tracking numbers

Corrected a truncated word from 'subjec' to 'subject' in the service tax applicability language

Changed internal bill version identifier from 'DRS15119-MCf-116' to 'S303-v-1'

Floor votes

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Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 18, 2025

Committee

Ref To Com On Rules and Operations of the Senate

upper

Mar 17, 2025

Introduced

Filed

upper

2 primary · 2 co-sponsors