State Rep. Vernetta Alston has proposed legislation designed to broaden North Carolina’s sales tax exemption, offering more detailed definitions about which food items avoid taxation, according to the North Carolina State House.
Filed as HB 1065 on April 27 during the 2025 regular session, the bill is formally titled: ‘Prepared Foods Sales Tax Modification.’
The summary below is based on the bill text itself, and interpretations provided are to clarify specific points.
Essentially, the bill aims to increase the number of foods exempt from state sales tax by specifying new exclusions for prepared foods. It redefines “prepared food” so that certain retailer-handled items, such as those sliced, repackaged, or pasteurized, along with sealed, shelf-stable products with manufacturer-required nutrition labeling, are not counted as prepared food under the tax code. This would mean that, together with qualifying bakery goods, these newly defined foods would be exempt from the state’s sales tax. The law would take effect Oct. 1, 2026, affecting transactions from that date forward.
Alston, one of three bill sponsors, was the representative who introduced the most bills (29) during the 2025 regular session.
Legislation in North Carolina must go through a process with several steps before becoming law. After a bill is filed, it is assigned to a committee. The proposal then must be read three times in each chamber. If amendments are made by one chamber following passage in the other, both must agree on a final draft. Upon passing both chambers, the bill reaches the governor, who has 10 days (or 30 if the legislature is out of session) to sign it, veto it, or allow it to become law without a signature.
Read further information about legislation and proposals here.
Alston earned her bachelor’s degree from North Carolina State University in 2004 and a JD from the University of North Carolina at Chapel Hill in 2009.
Alston, a Democrat, joined the North Carolina State House in 2020 as representative for the 29th House district, succeeding former representative MaryAnn Black.
| Authors | Bill Number | Date Filed | Title |
|---|---|---|---|
| Vernetta Alston, Eric Ager, and Tim Longest | HB 1065 | 04/27/2026 | Prepared Foods Sales Tax Modification. |
| Vernetta Alston, Allison A. Dahle, Jordan Lopez, and Lindsey Prather | HB 1056 | 04/27/2026 | Relieving Housing Bottlenecks. |
| Vernetta Alston, Allen Chesser, and Mike Schietzelt | HB 923 | 04/10/2025 | Protect Personal Info/Judicial Personnel. |
| Vernetta Alston, B. Ray Jeffers, Marcia Morey, and Zack Hawkins | HB 927 | 04/10/2025 | Durham Funding Bill. |
| Vernetta Alston, Jake Johnson, Jeff Zenger, and Zack Hawkins | HB 934 | 04/10/2025 | AI Regulatory Reform Act. |
| Vernetta Alston, Carla D. Cunningham, Terry M. Brown Jr., and Zack Hawkins | HB 857 | 04/09/2025 | Create Alert/Missing Person w/ Disability. |
| Vernetta Alston, Cynthia Ball, Tim Longest, and Zack Hawkins | HB 823 | 04/08/2025 | County Service Districts/Research & URSD. |
| Vernetta Alston, B. Ray Jeffers, Marcia Morey, and Zack Hawkins | HB 783 | 04/03/2025 | Funds for Sidekicks Academy. |
| Vernetta Alston, Allen Buansi, Cecil Brockman, and Charles Smith | HB 722 | 04/02/2025 | Enact Criminal Justice Debt Reform. |
| Vernetta Alston, Julie von Haefen, Monika Johnson-Hostler, and Zack Hawkins | HB 725 | 04/02/2025 | MOMnibus 3.0. |
| Vernetta Alston, B. Ray Jeffers, Marcia Morey, and Zack Hawkins | HB 731 | 04/02/2025 | Funds for Pauli Murray Center. |
| Vernetta Alston, Brandon Lofton, Julie von Haefen, and Robert T. Reives, II | HB 645 | 04/01/2025 | Friendly NC Act. |
| Vernetta Alston, Brian Turner, Phil Rubin, and Sarah Crawford | HB 668 | 04/01/2025 | NC Working Families Economic Relief Act. |
| Vernetta Alston and Terry M. Brown Jr. | HB 673 | 04/01/2025 | Neonatal Transport Assistance. |
| Vernetta Alston, Brian Turner, Jordan Lopez, and Sarah Crawford | HB 677 | 04/01/2025 | Open Movie Captioning in Movie Theaters. |
| Vernetta Alston, Pricey Harrison, Sarah Crawford, and Terry M. Brown Jr. | HB 684 | 04/01/2025 | Environmental Justice in North Carolina. |
| Vernetta Alston, Allison A. Dahle, Jordan Lopez, and Robert T. Reives, II | HB 603 | 03/31/2025 | Workforce Housing Loans-Preconstruction Costs. |
| Vernetta Alston, Allen Chesser, Donnie Loftis, and John R. Bell, IV | HB 612 | 03/31/2025 | Fostering Care in NC Act. |
| Vernetta Alston, Allison A. Dahle, and Gloristine Brown | HB 626 | 03/31/2025 | Housing Choice Act. |
| Vernetta Alston and Matthew Winslow | HB 627 | 03/31/2025 | Regulation of Accessory Dwelling Units. |
| Vernetta Alston, Cody Huneycutt, Donna McDowell White, and Terry M. Brown Jr. | HB 634 | 03/31/2025 | Parity Enhancement for Addiction Recovery. |
| Vernetta Alston, Donna McDowell White, Sarah Crawford, and Zack Hawkins | HB 551 | 03/27/2025 | Clubhouse Expansion. |
| Vernetta Alston and Allison A. Dahle | HB 492 | 03/24/2025 | Repeal Parents’ Bill of Rights. |
| Vernetta Alston and Allison A. Dahle | HB 493 | 03/24/2025 | Gen. Assembly/Safe Workplace Policies. |
| Vernetta Alston and Allison A. Dahle | HB 497 | 03/24/2025 | Ban on Gay & Trans Panic Defense. |
| Vernetta Alston, Bryan Cohn, Lindsey Prather, and Robert T. Reives, II | HB 503 | 03/24/2025 | Don’t Tread on Me Act. |
| Vernetta Alston, Jordan Lopez, Terry M. Brown Jr., and Zack Hawkins | HB 256 | 02/27/2025 | Allow Public Employee Collective Bargaining. |
| Vernetta Alston, B. Ray Jeffers, Marcia Morey, and Zack Hawkins | HB 208 | 02/25/2025 | Partnership for Children Information Access. |
| Vernetta Alston, B. Ray Jeffers, Marcia Morey, and Zack Hawkins | HB 209 | 02/25/2025 | Employee Housing/Durham County. |
