GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1995

H	1 

HOUSE BILL 397

Short Title:  Repeal Sales Tax on Food.	(Public)

─────────────────────────────────────── 
Sponsors: Representatives Fitch; Adams, Alexander, Allred, Barbee, Barnes, Beall, Black, Blue, Bowen, Boyd-McIntyre, Braswell, Brawley, Buchanan, Cansler, Capps, Carpenter, Church, Culp, Cummings, Cunningham, Davis, Decker, Dickson, Earle, Easterling, Edwards, Gardner, Grady, Hensley, Hill, Howard, Hunt, H. Hunter, R. Hunter, Lee, Lemmond, Linney, Luebke, McAllister, McComas, McCrary, McLaughlin, Michaux, G. Miller, Miner, Nye, Oldham, Preston, Pulley, Ramsey, Rayfield, Redwine, Richardson, Rogers, Sharpe, Shaw, Sherrill, Sutton, Thompson, Wainwright, Warner, Watson, G. Wilson, Womble, Wood, Wright, and Yongue.

─────────────────────────────────────── 
Referred to:  Finance.

─────────────────────────────────────── 

March 9, 1995

A BILL TO BE ENTITLED
AN ACT TO REPEAL THE SALES TAX ON FOOD.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-164.13(38) reads as rewritten:
"(38)	Food and other items that may be lawfully purchased with coupons issued under the Food Stamp Program, 7 U.S.C. § 51, regardless of whether coupons are used to make the purchase."
Sec. 2.  This act does not affect the rights or liabilities of the State, a taxpayer, or another person arising under a statute amended by this act before its amendment; nor does it affect the right to any refund or credit of a tax that would otherwise have been available under the amended statute before its amendment.
Sec. 3.  This act becomes effective July 1, 1995, and applies to sales made on or after that date.