Amends GS 105-164.4L by amending the definition of prepared food by excluding food sold without eating utensils by a retailer whose primary business is food manufacturing as classified in NAICS Sector 311, if the food is sold in a sealed, shelf-stable container that includes a "Nutrition Facts" panel as required by the federal Food, Drug and Cosmetic Act. Amends GS 105-164.13B to exempt those same items from sales tax. Effective October 1, 2026, and applies to sales made on or after that date.

Statutes affected:
Filed: 105-164.4L, 105-164.13B
Edition 1: 105-164.4L, 105-164.13B