Removes provisions in GS 105-467 that authorized sales taxes limited to 1% on the sales price of the described food and bundled transactions that include food. Makes conforming changes to GS 105-465 (county election as to adoption of local sales and use tax), GS 105-469 (secretary to collect and administer local sales and use tax), GS 105-506.2 (exemption of food), and GS 105-538 (administration of taxes). Repeals GS 105-164.13B (directing the Secretary to administer local sales and use taxes imposed on food, as described). Applies to sales made on or after October 1, 2026.

Statutes affected:
Filed: 105-465, 105-467, 105-469, 105-506.2, 105-538, 105-164.13B
Edition 1: 105-465, 105-467, 105-469, 105-506.2, 105-538, 105-164.13B