105-506.2. Exemption of food.
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).)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 43 - Local Government Sales and Use Taxes for Public Transportation.
§ 105-506 - Short title; purpose.
§ 105-506.2 - Exemption of food.
§ 105-507.1 - Local election on adoption of sales and use tax.
§ 105-507.2 - Levy and collection of sales and use tax.
§ 105-507.3 - Distribution and use of taxes.
§ 105-508 - Special districts.
§ 105-508.2 - Distribution and use of taxes.
§ 105-509.1 - Levy and collection of sales and use tax - regional public transportation authority.
§ 105-510 - Local election on adoption of sales and use tax regional transportation authority.
§ 105-510.1 - Levy and collection of sales and use tax - regional transportation authority.
§ 105-511.2 - Local election on adoption of sales and use tax.