GroundRules
N.C. Gen. Stat. § 105-506.2: Exemption of food.
Where this section sits in the code
- SUBCHAPTER VIII. LOCAL GOVERNMENT SALES AND USE TAX.
- Article 43. Local Government Sales and Use Taxes for Public Transportation.
- Part 1. General.
A tax levied under this Article does not apply to the sales price of food that is exempt from tax pursuant to G.S. 105-164.13B or to the sales price of a bundled transaction taxable pursuant to G.S. 105-467(a)(5a). (1997-417, s. 1; 2008-134, s. 74(a); 2009-527, s. 2(a), (b).)
Collected 2026-08-27T18:15:52Z. Source file · JSON