GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1997

S	1 

SENATE BILL 1095

Short Title:  Abolish State Sales Tax on Food.	(Public)

─────────────────────────────────────── 
Sponsors: Senators Shaw of Guilford; Allran, Ballantine, Blust, Carpenter, Carrington, Clark, Cochrane, Forrester, Foxx, Garwood, Ledbetter, and Moore.

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

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

May 12, 1998

A BILL TO BE ENTITLED
AN ACT TO ELIMINATE THE STATE SALES TAX ON FOOD.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-164.4(a)(5) is repealed.
Section 2.  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 does not affect the rights or liabilities of the State, a taxpayer, or another person arising under a statute amended or repealed by this act before the effective date of its amendment or repeal; nor does it affect the right to any refund or credit of a tax that was available under the amended or repealed statute before the effective date of its amendment or repeal.
Section 4.  This act becomes effective October 1, 1998, and applies to sales made on or after that date.