State Rep. Tim Longest has introduced a new bill in the North Carolina House proposing broader state sales tax exemptions for an expanded range of prepared foods, according to the North Carolina State House.
Labeled as HB 1065 and officially filed on April 27 in the 2025 regular session, the bill carries the short title: ‘Prepared Foods Sales Tax Modification.’
This summary provides our analysis based on the bill text; some clarifications reflect our interpretation of the document’s language.
The legislation aims to increase the types of food items covered by the state’s sales tax exemption by excluding further categories of prepared foods. It revises the definition of “prepared food” so that certain items handled by retailers—such as those that are only sliced, repackaged, pasteurized, or are sealed, shelf-stable foods with required manufacturer nutrition labels—would not be classified as prepared foods. Under the proposal, these items, along with eligible bakery items, would not be subject to state sales tax. If enacted, the changes would be effective starting Oct. 1, 2026, for sales occurring on or after that date.
Among the three bill sponsors, Vernetta Alston introduced the highest number of bills—29—throughout the 2025 regular session.
North Carolina bills undergo a multi-step legislative process to become law. Lawmakers begin by filing a bill, which is sent to committee review. Each chamber must read the bill three times. If one chamber amends the bill after it is passed by the other, both must consent to the same version before it proceeds to the governor. The governor then has 10 days (or 30 if the legislature is out of session) to sign, veto, or let the bill become law without signing.
Additional resources about proposed bills and legislative actions are available here.
Longest received a BA from the University of North Carolina at Chapel Hill in 2013 and earned his JD there in 2018.
A Democrat, Longest was elected in 2023 to the North Carolina State House, representing District 34 after succeeding Jack Nichols.
| Authors | Bill Number | Date Filed | Title |
|---|---|---|---|
| Tim Longest, Eric Ager, and Vernetta Alston | HB 1065 | 04/27/2026 | Prepared Foods Sales Tax Modification. |
| Tim Longest, Allen Buansi, Kanika Brown, and Lindsey Prather | HB 1059 | 04/27/2026 | Fair Minimum Wage Act. |
| Tim Longest, Beth Helfrich, Lindsey Prather, and Monika Johnson-Hostler | HB 1063 | 04/27/2026 | Ratepayer and Resource Protection Act. |
| Tim Longest, Allen Buansi, Harry Warren, and Zack Hawkins | HB 931 | 04/10/2025 | End Predatory Towing Fees and Practices. |
| Tim Longest, Dante Pittman, Mary Belk, and Terry M. Brown Jr. | HB 938 | 04/10/2025 | Right to Repair Digital Electronics Act. |
| Tim Longest | HB 955 | 04/10/2025 | NC Junk Fee Prevention Act. |
| Tim Longest, Brandon Lofton, Deb Butler, and Eric Ager | HB 960 | 04/10/2025 | UI/Give Enhanced Benefits During Disasters. |
| Tim Longest and John M. Blust | HB 969 | 04/10/2025 | Study the Abolition of Contrib. Negligence. |
| Tim Longest, Jordan Lopez, Lindsey Prather, and Marcia Morey | HB 970 | 04/10/2025 | Preventing Algorithmic Rent Fixing. |
| Tim Longest, Allison A. Dahle, Bryan Cohn, and Pricey Harrison | HB 973 | 04/10/2025 | Uniform Restrictive Employment Agreement Act. |
| Tim Longest | HB 987 | 04/10/2025 | Create Police Leadership Fellows Program. |
| Tim Longest, Monika Johnson-Hostler, and Tracy Clark | HB 990 | 04/10/2025 | Notice Requirements for Landlord Fees. |
| Tim Longest, Cynthia Ball, Vernetta Alston, and Zack Hawkins | HB 823 | 04/08/2025 | County Service Districts/Research & URSD. |
| Tim Longest, Amber M. Baker, Brian Turner, and Julia Greenfield | HB 798 | 04/07/2025 | Expand Access to Cold Weather Shelters/Funds. |
| Tim Longest, Beth Helfrich, Brandon Lofton, and Robert T. Reives, II | HB 628 | 03/31/2025 | Reenact Child Tax Credit. |
| Tim Longest and Brandon Lofton | HB 630 | 03/31/2025 | Restore LEA Sales Tax Benefit. |
| Tim Longest, Allen Chesser, Neal Jackson, and Terry M. Brown Jr. | HB 462 | 03/19/2025 | Personal Data Privacy/Social Media Safety. |
| Tim Longest, Carolyn G. Logan, and Mary Belk | HB 203 | 02/25/2025 | Home Warranty Act. |
| Tim Longest, Allen Buansi, Gloristine Brown, and Lindsey Prather | HB 181 | 02/24/2025 | Tax Relief for Working Families Act. |
| Tim Longest, Carolyn G. Logan, Jordan Lopez, and Marcia Morey | HB 167 | 02/21/2025 | Firearm in Unattended Vehicle/Safely Store. |
| Tim Longest, Allison A. Dahle, Erin Paré, and Monika Johnson-Hostler | HB 151 | 02/18/2025 | SchCalFlex/Wake/CC. |
| Tim Longest, Abe Jones, Marcia Morey, and Phil Rubin | HB 129 | 02/13/2025 | Judge Joe John Nonpartisan Jud. Elections Act. |
| Tim Longest, Allen Buansi, Pricey Harrison, and Renée A. Price | HB 131 | 02/13/2025 | Reenact Solar Energy Tax Credit. |
