GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1997

H	1 

HOUSE BILL 1271

Short Title:  Repeal State Food Tax.	(Public)

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Sponsors: Representatives Rayfield; Aldridge, Allred, Bonner, Buchanan, Cansler, Capps, Culp, Davis, Eddins, Esposito, Goodwin, Gulley, Hill, Justus, McMahan, Moore, Morris, Nichols, Preston, Sexton, Sherrill, Shubert, Starnes, Thompson, Warner, G. Wilson, Wood, and Yongue.

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Referred to:  Finance.

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May 13, 1998

A BILL TO BE ENTITLED
AN ACT TO REPEAL THE STATE SALES TAX ON FOOD.
The General Assembly of North Carolina enacts:
Section 1.  Effective July 1, 1999, G.S. 105-164.4(a)(5) is repealed.
Section 2.  Effective July 1, 1999, Article 5 of Chapter 105 of the General Statutes is amended by adding a new section to read:
"§ 105-164.13B.  Food exempt from tax.
The taxes imposed by this Article do not apply to food that is not otherwise exempt pursuant to G.S. 105-164.13 but would be exempt pursuant to G.S. 105-164.13 if it were purchased with coupons issued under the Food Stamp Program, 7 U.S.C. § 51."
Section 3.  This act becomes effective July 1, 1999, and applies to sales made on or after that date.