Bill Summary for H 1032 (2025-2026)

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Summary date: 

Apr 21 2026

Bill Information:

View NCGA Bill Details2025-2026 Session
House Bill 1032 (Public) Filed Tuesday, April 21, 2026
AN ACT TO EXEMPT GROCERIES FROM THE LOCAL SALES TAX.
Intro. by Chesser, Paré, Reeder, Schietzelt.

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Bill summary

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.