§ 105‑506.2.  Exemption of food.

A tax levied under this Article does not apply to the sales price of food that is exempt from tax pursuant to G.S. 105‑164.13B or to the sales price of a bundled transaction taxable pursuant to G.S. 105‑467(a)(5a). (1997‑417, s. 1; 2008‑134, s. 74(a); 2009‑527, s. 2(a), (b).)