GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1991

S	1 

SENATE BILL 969

Short Title:  No Sales Tax on Donated Food.	(Public)
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Sponsors: Senators Carpenter, Ward; Winner, Hyde, Forrester, Carter, Allran, Hartsell, and Daniel.
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Referred to:  Finance.
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May 27, 1992

A BILL TO BE ENTITLED
AN ACT TO EXEMPT FROM SALES AND USE TAXES FOOD THAT IS ACQUIRED AT WHOLESALE AND THEN DONATED TO A NONPROFIT ORGANIZATION.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-164.13 is amended by adding a new subdivision to read:
"(31b)	Food purchased by either a wholesale merchant or a retailer in a wholesale sale and then donated by the wholesale merchant or retailer to a nonprofit organization to be used for a charitable purpose."
Sec. 2.  This act becomes effective July 1, 1992.