A new bill filed by State Rep. Tim Longest seeks to restore sales tax refunds for local school units in North Carolina, according to the North Carolina State House.
The bill, filed as HB 630 on March 31 during the 2025 regular session, was formally listed with the short title: ‘Restore LEA Sales Tax Benefit.’
The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
In essence, this bill seeks to restore the sales tax refund previously authorized for local school administrative units in North Carolina. It reenacts specific subdivisions of G.S. 105-164.14 that were in place before their repeal, allowing local school units to claim an annual refund on sales and use taxes for direct purchases of tangible personal property and services, excluding certain utilities and services such as electricity and telecommunications. The bill specifies that this refund does not apply to purchases related to electricity, telecommunications, piped natural gas, video programming, or prepaid meal plans. Additionally, refunds applied for more than three years after the due date are barred. Effective July 1, 2025, G.S. 105-164.44H is repealed, with the Director of the Budget to make necessary adjustments to the State Public School Fund, and a recurring amount from the General Fund will be appropriated to match this adjustment. The overall provisions will take effect on July 1, 2025, applying to sales made on or after this date.
Of the two sponsors of this bill, Longest proposed the most bills (nine) during the 2025 regular session.
Bills in North Carolina follow a multi-step process before becoming law. A lawmaker starts by filing a bill, which is assigned to a committee for review. The bill must be read three times in each chamber. If one chamber changes the bill after the other passes it, both must agree on the final version. Once both chambers approve the same bill, it goes to the governor, who has 10 days (or 30 if the legislature is not in session) to sign, veto, or let it become law without a signature.
You can read more about the bills and other measures here.
Longest graduated from the University of North Carolina at Chapel Hil in 2013 with a BA and again in 2018 from University of North Carolina at Chapel Hil with a JD.
Longest, a Democrat, was elected to the North Carolina State House in 2023 to represent the state’s 34th House district, replacing previous state representative Jack Nichols.
| Authors | Bill Number | Date Filed | Title |
|---|---|---|---|
| Tim Longest and Brandon Lofton | HB 630 | 03/31/2025 | Restore LEA Sales Tax Benefit. |
| Tim Longest, Beth Helfrich, Brandon Lofton, and Robert T. Reives, II | HB 628 | 03/31/2025 | Reenact Child Tax Credit. |
| 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. |
