{"data":{"id":"us-nc/n.c.-gen.-stat.-105-506.2","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-506.2","heading":"Exemption of food.","body":"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).)","path":["","SUBCHAPTER VIII. LOCAL GOVERNMENT SALES AND USE TAX.","Article 43. Local Government Sales and Use Taxes for Public Transportation.","Part 1. General."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-506.2.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"ef76206b14d56760f2adfb02af8ce4bc89866aded4b035dce7efd0016628a952","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-506.1","next":"us-nc/n.c.-gen.-stat.-105-507"},"notice":"GroundRules: Original legal text. Not legal advice."}