Sen. Lowe files bill in North Carolina Senate to reenact sales tax holiday for school supplies

A new bill filed by Sen. Lowe seeks to provide financial relief to families by reinstating the sales and use tax holiday for school supplies in North Carolina, according to the North Carolina State Senate.

The bill, filed as SB 621 on March 25 during the 2025 regular session, was formally listed with the short title: ‘An Act for Better Education.’

The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.

In essence, this bill reenacts the sales and use tax holiday for school supplies in North Carolina as it existed before its repeal. It aims to provide financial relief to families by allowing the purchase of school supplies without sales tax, potentially easing the burden of back-to-school expenses. The tax exemption applies to qualifying purchases made on or after July 1, 2025.

Lowe proposed another 24 bills 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.

Lowe graduated from Bishop College in 1985 with a BA and again from Drew University School of Theology with a DMIN.

Lowe, a Democrat, was elected to the North Carolina State Senate in 2015 to represent the state’s 32nd Senate district, replacing previous state senator Earline Parmon.