Enacts GS 143B-437.014, defining food desert zone and nutrient dense food and requiring the Secretary of Commerce to make written documentation, upon application by a county, as to whether an area is a food desert zone. A determination that the statute is effective is for 10 years.

Amends GS 105-129.81, adding subsection (10a) defining food desert zone and subsection (19a) defining nutrient dense food.

Amends GS 105-129.83, adding subsection (a1) providing a tax credit for taxpayers engaged in the retail sale of food if the taxpayer is located in a food desert zone and has gross receipts from the sale of nutrient dense food at a minimum of 10% of the total gross receipts.

Adds "food desert zone" to the types of zones qualifying a taxpayer for the credit in the following statutes: GS 105-129.83(1); GS 105-129.87(b), (c), and (e); and GS 105-129.88(a), (c), and (e).

Amends GS 105-129.87(a), clarifying that a taxpayer meeting the eligibility requirements and satisfying the threshold requirement for new job creation will receive a tax credit equal to the credit for a development tier one area if the new job is located in a food desert zone.

Effective for taxable years beginning on or after January 1, 2013.