GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1997

H	1 

HOUSE BILL 22

Short Title:  Lower Food Tax Another 1¢.	(Public)

─────────────────────────────────────── 
Sponsors: Representatives Rayfield; Saunders, Sexton, Starnes, Shubert, Wood, McComas, Morris, McMahan, Ives, Gulley, Hill, Dockham, Capps, Brown, Alexander, and Hardy.

─────────────────────────────────────── 
Referred to:  Finance.

─────────────────────────────────────── 

February 3, 1997

A BILL TO BE ENTITLED
AN ACT TO REDUCE THE STATE SALES TAX ON FOOD BY AN ADDITIONAL ONE CENT.
The General Assembly of North Carolina enacts:
Section 1.  G. S. 105-164.4(a)(5) reads as rewritten:
"(5)	The rate of two percent (2%) applies to the sales price of food that is not otherwise exempt pursuant to G.S. 105-164.13 but would be exempt pursuant to G.S. 105-164.13 if it were purchased with coupons issued under the Food Stamp Program, 7 U.S.C. § 51."
Section 2.  This act becomes effective January 1, 1998.