{"data":{"id":"us-nc/n.c.-gen.-stat.-105-164.13b","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-164.13B","heading":"Food exempt from tax.","body":"(a)\tState Exemption. - Food is exempt from the taxes imposed by this Article unless the food is included in one of the subdivisions in this subsection. The following food items are subject to tax:\n(1)\tRepealed by Session Laws 2005-276, s. 33.10, effective October 1, 2005.\n(2)\tDietary supplements.\n(3)\tFood sold through a vending machine.\n(4)\tPrepared food, other than bakery items sold without eating utensils by an artisan bakery. The term \"bakery item\" includes bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and tortillas. An artisan bakery is a bakery that meets all of the following requirements:\na.\tIt derives over eighty percent (80%) of its gross receipts from bakery items.\nb.\tIts annual gross receipts, combined with the gross receipts of all related persons, do not exceed one million eight hundred thousand dollars ($1,800,000). For purposes of this subdivision, the term \"related person\" means a person described in one of the relationships set forth in section 267(b) or 707(b) of the Code.\n(5)\tSoft drinks.\n(6)\tRepealed by Session Laws 2003-284, s. 45.6B, effective January 1, 2004.\n(7)\tCandy.\n(b)\tAdministration of Local Food Tax. - The Secretary must administer local sales and use taxes imposed on food as if they were imposed under this Article. This applies to local taxes on food imposed under Subchapter VIII of this Chapter and under Chapter 1096 of the 1967 Session Laws. (1998-212, s. 29A.1(b); 2001-347, s. 2.13; 2001-489, s. 3(b); 2003-284, ss. 45.6, 45.6A, 45.6B; 2003-416, s. 22; 2005-276, s. 33.10; 2008-107, s. 28.19(a); 2009-445, s. 42; 2015-6, s. 2.21.)","path":["","Article 5. Sales and Use Tax.","Part 3. Exemptions and Exclusions."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-164.13B.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"8afb05359214b9881c5dc7d7216568b4e68cd8be13d5d7e157ebe97350913c2b","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-164.13a","next":"us-nc/n.c.-gen.-stat.-105-164.13c-105-164.13d"},"notice":"GroundRules: Original legal text. Not legal advice."}