# North Carolina SB 131: AN ACT TO AUTHORIZE BUNCOMBE COUNTY TO USE ARTICLE 39 LOCAL GOVERNMENT SALES AND USE TAX PROCEEDS FOR ANY PUBLIC PURPOSE.

North Carolina SB 131, AN ACT TO AUTHORIZE BUNCOMBE COUNTY TO USE ARTICLE 39 LOCAL GOVERNMENT SALES AND USE TAX PROCEEDS FOR ANY PUBLIC PURPOSE., is a 2025-2026 Session Senate bill sponsored by Warren Daniel (Republican), Julie Mayfield (Democratic), Timothy D. Moffitt (Republican); status passed senate, last action 2025-05-27 (Re-ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/NC-SB131-2025
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: North Carolina SB 131
- State: North Carolina
- Session: 2025-2026 Session
- Title: AN ACT TO AUTHORIZE BUNCOMBE COUNTY TO USE ARTICLE 39 LOCAL GOVERNMENT SALES AND USE TAX PROCEEDS FOR ANY PUBLIC PURPOSE.
- Status: passed senate
- Chamber: Senate
- Introduced: 2025-02-21
- Last action: 2025-05-27, Re-ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House
- Sponsors: Warren Daniel (Republican), Julie Mayfield (Democratic), Timothy D. Moffitt (Republican)
- Cosponsors: 0
- Subjects: BOARDS, BUDGETING, BUILDINGS, CAPITAL SPENDING, COMMERCE, COUNTIES, EDUCATION, EDUCATION BOARDS, ELEMENTARY EDUCATION, KINDERGARTEN, LOCAL, LOCAL GOVERNMENT, RETAILING, SCHOOL BUILDINGS & PROPERTY, SECONDARY EDUCATION, SESSION LAWS, TAXATION, TAXES, SALES & USE, BUNCOMBE COUNTY, PROPERTY-LOCAL GOVERNMENT
- Touches household money: no
- Roll calls: 1 (47 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Warren Daniel (Republican), Senate
- Sponsor: Julie Mayfield (Democratic), Senate
- Sponsor: Timothy D. Moffitt (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-15 | Senate | SB 131: Temp. Local Sales Tax Changes/Buncombe Co. | pass | 47 | 0 | 2 |

## Actions (19)

- 2025-05-27: Re-ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House (House)
- 2025-05-27: Withdrawn From Com (House)
- 2025-04-28: Ref To Com On Rules, Calendar, and Operations of the House (House)
- 2025-04-28: Passed 1st Reading (House)
- 2025-04-17: Regular Message Received From Senate (House)
- 2025-04-16: Regular Message Sent To House (Senate)
- 2025-04-15: Engrossed (Senate)
- 2025-04-15: Passed 3rd Reading (Senate)
- 2025-04-15: Passed 2nd Reading (Senate)
- 2025-04-15: Amend Adopted A1 (Senate)
- 2025-04-14: Reptd Fav (Senate)
- 2025-04-09: Re-ref Com On Rules and Operations of the Senate (Senate)
- 2025-04-09: Com Substitute Adopted (Senate)
- 2025-04-09: Reptd Fav Com Substitute (Senate)
- 2025-04-01: Re-ref to Finance. If fav, re-ref to Rules and Operations of the Senate (Senate)
- 2025-04-01: Withdrawn From Com (Senate)
- 2025-02-24: Ref To Com On Rules and Operations of the Senate (Senate)
- 2025-02-24: Passed 1st Reading (Senate)
- 2025-02-21: Filed (Senate)

## Bill text

- Edition 1: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S131v1.pdf)
- Edition 2: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S131v2.pdf)
- Filed: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S131v0.pdf)
- Latest Edition: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S131v3.pdf)

## Related bills

- HB 96: AN ACT TO CREATE AN ALTERNATIVE REMEDY FOR THE EXPEDITED REMOVAL OF UNAUTHORIZED PERSONS FROM PRIVATE PROPERTY BY A LAW ENFORCEMENT AGENCY. (vetoed)
- HB 958: AN ACT TO MAKE VARIOUS CHANGES TO ELECTION ADMINISTRATION LAWS AND CAMPAIGN FINANCE LAWS. (vetoed)
- HB 377: 2026 Court Changes. (vetoed)
- HB 268: 2026 Budget Technical Corrections - II. (signed)
- SB 445: Regulatory Reform Act of 2026. (signed)
- HB 832: Education Omnibus. (passed senate)

## Sources
- [Edition 1 (PDF)](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S131v1.pdf)
- [Edition 2 (PDF)](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S131v2.pdf)
- [Filed (PDF)](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S131v0.pdf)
- [Latest Edition (PDF)](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S131v3.pdf)

## Related
- [HB 96: AN ACT TO CREATE AN ALTERNATIVE REMEDY FOR THE EXPEDITED REMOVAL OF UNAUTHORIZE…](https://policyrisk.com/state-bill/NC-HB96-2025)
- [HB 958: AN ACT TO MAKE VARIOUS CHANGES TO ELECTION ADMINISTRATION LAWS AND CAMPAIGN FIN…](https://policyrisk.com/state-bill/NC-HB958-2025)
- [HB 377: 2026 Court Changes.](https://policyrisk.com/state-bill/NC-HB377-2025)
- [HB 268: 2026 Budget Technical Corrections - II.](https://policyrisk.com/state-bill/NC-HB268-2025)
- [SB 445: Regulatory Reform Act of 2026.](https://policyrisk.com/state-bill/NC-SB445-2025)
- [HB 832: Education Omnibus.](https://policyrisk.com/state-bill/NC-HB832-2025)
- [North Carolina bills](https://policyrisk.com/states/north-carolina/bills)
- [North Carolina state hub](https://policyrisk.com/states/north-carolina)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/NC-SB131-2025 (as of 2026-11-01).