GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1991

H	2 

HOUSE BILL 1366
Committee Substitute Favorable 6/23/92

Short Title:  School Lunch Tax Exemption.	(Public)
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Sponsors:
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May 28, 1992

A BILL TO BE ENTITLED
AN ACT TO EXPAND THE SCHOOL LUNCH SALES TAX EXEMPTION TO INCLUDE ALL SCHOOL FOODS SERVED BY SCHOOL CAFETERIAS DURING THE SCHOOL DAY AND FOODS SOLD BY SCHOOL CAFETERIAS TO DAY CARE CENTERS.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-164.13(26) reads as rewritten:
"(26)	Food sold not for profit by public or private school cafeterias within school buildings during the regular school day."
Sec. 2.  G.S. 105-164.13 is amended by adding a new subdivision to read:
"(26a)	Food sold not for profit by a public school cafeteria to a child day care center that participates in the Child and Adult Care Food Program of the Department of Public Instruction."
Sec. 3.  This act becomes effective August 1, 1992.