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North Carolina House Bill 884 raises gross receipts threshold for artisan bakeries exempt from sales tax to $2,400,000

Original title: Prepared Food Tax - Modification.

Last action · April 14, 2025: Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House (House action)Sponsors: Diane Wheatley and 4 others

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

Official description

Prepared Food Tax - Modification.

Why it matters

Changes the maximum allowable revenue small-scale bakeries can generate while keeping their products exempt from state and local food sales taxes, affecting tax liabilities for qualifying bakery businesses.

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

artisan bakeries

Qualifying bakeries with annual gross receipts up to $2,400,000 are exempt from collecting sales tax on bakery items sold without eating utensils.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

When does this change take effect?
The change becomes effective on October 1, 2025, and applies to sales made on or after that date.
What percentage of revenue must come from bakery items to qualify as an artisan bakery?
An must derive over eighty percent (80%) of its from bakery items.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

3 actions
  1. Apr 14, 2025House
    Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House
  2. Apr 14, 2025House
    Passed 1st Reading
  3. Apr 9, 2025HouseIntroduced
    Filed

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

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Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Connected Entities

General Assembly of North Carolina
OrganizationGeneral Assembly of North Carolina“Legislative body enacting the bill”Map →

Sources

Analysis Score

0–100
  • Significance45
    How much this matters to a regular citizen
  • Controversy10
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz15
    Current news / social attention level

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