Amends GS 105-164.13 to exclude from sales tax feminine hygiene products, as now defined under GS 105-164.3; excludes grooming and hygiene products, as defined. Further amends GS 105-164.13 to exclude from sales tax sales of diapers (replacing the existing exemption for sales of diapers or incontinence pads on prescription by an enrolled State Medicaid/health Choice provider for use by program beneficiaries when the provider is reimbursed by the State Medicaid program or a Medicaid MCO).

Repeals GS 105-164.13B(b), which requires the Secretary of Revenue (Secretary) to administer local sales and use taxes imposed on food as if they were imposed under Article 39, which authorizes counties to levy a 1 cent sales and use tax, applicable to local sales taxes on food imposed under specified state laws. Amends GS 105-467(a), which defines and limits the scope of the county sales and use tax that can be levied under Article 39, to eliminate from the tax's scope the sales price of food that is exempt from state sales and use tax under GS 105-164.13B, and the sales prices of a bundled transaction that include food subject to local tax under the statute. Makes conforming changes to reflect the exemption enacted for food. 

Amends GS 105-164.3 to exclude food from the definition of amenity as it applies to state sales and use taxes imposed under Article 5. 

Applies to sales made on or after October 1, 2023.