Enacts GS 105-164.14(b1) to deem the applicable local rate of sales and use tax paid by or on behalf of a provider of continuing care on the purchase of prepared food or other food items not subject to the refunds provisions for specified nonprofit entities granted under subsection (b), except for the purchases used in feeding residents receiving facility skilled nursing or assisted living services. Provides a statutory cross-reference for defined terms. 

Adds to the food exempt from sales and use taxes under GS 105-164.13B to include food other than food prepared and other food items used, consumed, or provided by or on behalf of a provider of continuing care, as defined by statutory cross-reference. 

Enacts GS 105-164.13F to deem providers of continuing care to be primarily engaged in rendering housing, health care, and other life care services to their residents who use and consume all items purchased for the provision of service. Explicitly subjects the purchase of food items to local sales and use tax under specified law and session laws. Makes the purchase of all other items subject to the applicable rate of sales and use tax, unless otherwise exempt. Deems the provision of such items or services by or on behalf of a provider to not be considered a retail sale by the provider or subject to use tax by the recipient of the item or service, regardless of itemization or whether included as part of a fee or charge imposed by the provider. Provides a statutory cross-reference for defined terms. 

Adds to the sales and use tax exemptions set forth in GS 105-164.13, new subdivision (74), the (1) entrance, membership, resident, service, and other initial or periodic fees or charges charged by or on behalf of a provider of continuing care, and (2) purchase of prepared food or other food items by or for the benefit of a provider of continuing care to the extent used in feeding residents receiving facility skilled nursing or assisted living services. Provides a statutory cross-reference for defined terms. 

Adds to the exemptions from sales and use tax for certain bundled transactions under GS 105-164.4D, providing an exemption if any element of the bundled transaction is an item which, if separately charged, would be exempt pursuant to new GS 105-164.13(74).

Makes the above provisions applicable to sales made on or after July 1, 2021. 

Enacts GS 105-244.4B, directing the Department of Revenue to take no action to assess or collect from any person any sales and use tax due for a filing period beginning on or after February 1, 2015, and ending prior to July 1, 2021, with respect to retail sale of taxable items or services on behalf of or by a provider of continuing care, except for sales tax owed on sales of alcoholic beverages. Directs the Secretary of Revenue to reduce an assessment issued on or after February 1, 2015, but prior to July 1, 2021, against a provider of continuing care who requests relief for State and local sales and use taxes, so long as the assessment remains appealable or is under appeal at the time of the request, to zero, except for portions attributable to sales of alcoholic beverages. Requires waiver of all penalties imposed as part of the assessment. Provides a statutory cross-reference for defined terms.