GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1997

H	1 

HOUSE BILL 2

Short Title:  Lower Food Tax 2¢ More.	(Public)

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Sponsors: Representatives Luebke; Alexander, Baddour, Beall, Black, Blue, Boyd-McIntyre, Culpepper, Cunningham, Easterling, Fitch, Goodwin, Hensley, H. Hunter, Insko, McAllister, Michaux, Miller, Mosley, Oldham, Ramsey, Redwine, Sutton, Tolson, Warner, and Womble.

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Referred to:  Finance.

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January 30, 1997

A BILL TO BE ENTITLED
AN ACT TO REDUCE THE STATE SALES TAX ON FOOD BY AN ADDITIONAL TWO CENTS.
The General Assembly of North Carolina enacts:
Section 1.  G. S. 105-164.4(a)(5) reads as rewritten:
"(5)	The rate of one percent (1%) applies to the sales price of 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 2.  This act becomes effective July 1, 1997.