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).
N.C. Gen. Stat. § 105-506.2
Exemption of food
1997-417, s. 1; 2008-134, s. 74(a); 2009-527, s. 2(a), (b).
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.