North Carolina H1065 modifies the sales tax exemption for certain prepared foods.

North Carolina H1065 modifies the sales tax exemption for certain prepared foods by excluding bakery items sold without eating utensils by an artisan bakery and food excluded under G.S. 105-164.4L(a)(2)c. The bill defines "prepared food" as food sold in a heated state or heated by the retailer, or consisting of two or more foods mixed or combined by the retailer. The act becomes effective October 1, 2026, and applies to sales made on or after that date.

North Carolina H1065 modifies the sales tax exemption for certain prepared foods.

North Carolina H1065 modifies the sales tax exemption for certain prepared foods by excluding bakery items sold without eating utensils by an artisan bakery and food excluded under G.S. 105-164.4L(a)(2)c. The bill defines "prepared food" as food sold in a heated state or heated by the retailer, or consisting of two or more foods mixed or combined by the retailer. The act becomes effective October 1, 2026, and applies to sales made on or after that date.