North Carolina H1032 repeals the two percent local grocery tax.

North Carolina H1032 repeals the two percent local grocery tax, eliminating the additional tax on groceries. The bill modifies the sales tax provisions to exclude food from the local sales and use tax, aligning the tax treatment of food with the state sales tax. The changes apply to sales made on or after October 1, 2026.

North Carolina H1032 repeals the two percent local grocery tax.

North Carolina H1032 repeals the two percent local grocery tax, eliminating the additional tax on groceries. The bill modifies the sales tax provisions to exclude food from the local sales and use tax, aligning the tax treatment of food with the state sales tax. The changes apply to sales made on or after October 1, 2026.