North Carolina House bill in Session 2025.
Status: in_committee. Latest action: April 29, 2026.
Prepared Foods Sales Tax Modification.
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."
| Date | Event | Detail |
|---|---|---|
| 2026-04-27 | Introduced | Bill introduced |
| 2026-04-29 | Status | in_committee |
| 2026-04-29 | Latest Action | Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House |