---
type: "Bill"
title: "Sales Tax Exemption for Baked Goods."
description: "Sales Tax Exemption for Baked Goods."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2007"
identifier: "SB 1240"
citation: "North Carolina SB 1240 (2007)"
classification: ["bill"]
subjects: ["COMMERCE", "FOODS & BEVERAGES", "PRESENTED", "PUBLIC", "RATIFIED", "RETAILING", "TAXATION", "TAXES", "FOOD", "TAXES", "SALES & USE", "SEN. HOYLE", "SEN. KERR", "CHAPTERED"]
status: "enacted"
primary_sponsors: []
version_count: 5
action_count: 19
vote_count: 2
first_action: "2007-03-21"
last_action: "2007-08-19"
source: "openstates"
source_identifier: "ocd-bill/55fa2f1f-4c28-4a95-b3fa-d44f111ea36a"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2007&BillID=S1240&votesToView=all"
source_hash: "ca50152900bb6bae916744582b6f35d33fc8629ef4ff0dd7b853e32c4a6db513"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nc"]
---

# North Carolina SB 1240 (2007) — Sales Tax Exemption for Baked Goods.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Filed** (filed) — [source](http://www.ncleg.net/Sessions/2007/Bills/Senate/PDF/S1240v0.pdf)
2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/Senate/PDF/S1240v1.pdf)
3. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/Senate/PDF/S1240v2.pdf)
4. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/Senate/PDF/S1240v3.pdf)
5. **SL2007-368** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/Senate/PDF/S1240v4.pdf)

## Votes

- h amendment 1\Motion 8\To Concur — **49–0** (pass) · upper
- Second Reading — **104–1** (pass) · lower

## Sponsors

- Berger of Rockingham — cosponsor (person)
- Hoyle — cosponsor (person)
- Kerr — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2007-08-19** Ch. SL 2007-368 `became-law`
- **2007-08-19** Signed By Gov. 8/19/2007 `executive-signature`
- **2007-07-31** Pres. To Gov. 7/31/2007 `executive-receipt`
- **2007-07-31** Ratified
- **2007-07-30** Concurred In H Amend 1 `amendment-passage`
- **2007-07-28** Placed On Cal For 7/30/2007
- **2007-07-28** Rec To Concur In H Amend
- **2007-07-27** Passed 2nd & 3rd Reading `passage, reading-2, reading-3`
- **2007-07-27** Amend Adopted 1 `amendment-passage`
- **2007-07-24** Placed On Cal For 7/25/2007
- **2007-07-24** Cal Pursuant Rule 36(b)
- **2007-07-24** Reptd Fav `committee-passage-favorable`
- **2007-06-12** Ref To Com On Finance `referral-committee`
- **2007-06-12** Passed 1st Reading `reading-1`
- **2007-06-07** Passed 2nd & 3rd Reading `passage, reading-2, reading-3`
- **2007-06-06** Com Substitute Adopted
- **2007-06-06** Reptd Fav Com Substitute `committee-passage-favorable`
- **2007-03-26** Ref To Com On Finance `referral-committee`
- **2007-03-21** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/55fa2f1f-4c28-4a95-b3fa-d44f111ea36a`. Confidence: reported (aggregated from official North Carolina legislature records).