Bill Summary for H 1032 (2025-2026)
Printer-friendly: Click to view
Summary date:
Apr 21 2026
Bill Information:
| View NCGA Bill Details | 2025-2026 Session |
AN ACT TO EXEMPT GROCERIES FROM THE LOCAL SALES TAX.Intro. by Chesser, Paré, Reeder, Schietzelt.
| View: All Summaries for Bill | Tracking: |
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.