Removes provisions in GS 105-467 that authorized sales taxes limited to 1% on the sales price of the described food and bundled transactions that include food. Makes conforming changes to GS 105-465 (county election as to adoption of local sales and use tax), GS 105-469 (secretary to collect and administer local sales and use tax), GS 105-506.2 (exemption of food), and GS 105-538 (administration of taxes). Repeals GS 105-164.13B (directing the Secretary to administer local sales and use taxes imposed on food, as described). Applies to sales made on or after October 1, 2026.
REPEAL TWO PERCENT LOCAL GROCERY TAX.
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| View NCGA Bill Details | 2025-2026 Session |
AN ACT TO EXEMPT GROCERIES FROM THE LOCAL SALES TAX.Intro. by Chesser, Paré, Reeder, Schietzelt.
Status: Ref to the Com on Commerce and Economic Development, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the House (House action) (Apr 22 2026)
H 1032
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Bill H 1032 (2025-2026)Summary date: Apr 21 2026 - View Summary
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