Amends GS 105-164.4L by amending the definition of prepared food by excluding food sold without eating utensils by a retailer whose primary business is food manufacturing as classified in NAICS Sector 311, if the food is sold in a sealed, shelf-stable container that includes a "Nutrition Facts" panel as required by the federal Food, Drug and Cosmetic Act. Amends GS 105-164.13B to exempt those same items from sales tax. Effective October 1, 2026, and applies to sales made on or after that date.
PREPARED FOODS SALES TAX MODIFICATION.
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| View NCGA Bill Details | 2025-2026 Session |
AN ACT TO EXEMPT CERTAIN PREPARED FOODS FROM THE STATE SALES TAX.Intro. by Alston, Ager, Longest.
Status: Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House (House action) (Apr 29 2026)
H 1065
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Bill H 1065 (2025-2026)Summary date: Apr 27 2026 - View Summary
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