North Carolina § 105-506 - 2. Exemption of food.
Full text of North Carolina North Carolina General Statutes § 105-506 — 2. Exemption of food., with citation guidance and answers to common questions.
§ 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. 105-164.13 B or to the sales price of a bundled transaction taxable pursuant to G.S. 105-467(a) (5a). History (1997-417, s. 1; 2008-134, s. 74(a); 2009-527, s. 2(a), (b).) Editor's Note. - Session Laws 1997-417, s. 1(b), as amended by Session Laws 2009-527, s. 2(b), has been codified as Article 43, Parts 1 and 2 at the direction of the Revisor of Statutes, effective August 27, 2009. Initially, Session Laws 1997-417, s. 1(a) provided that s. 1(b) would apply to Mecklenburg County only. Session Laws 2009-527, s. 2(a), recodified Session Laws 1997-417, s. 1(a) as G.S. 105-510.1 (subsequently renumbered as G.S. 105-507.4 ), making only Part 2 of Article 43 applicable to Mecklenburg County. Session Laws 2009-527, s. 2(b) enacted Parts 3 through 5 of this Article, effective August 27, 2009, and those Parts were also applicable to certain localities only. However, because of the general applicability of certain portions of the act, the entire act has been codified at the direction of the Revisor of Statutes. This section was enacted as G.S. 105-505 by Session Laws 1997-417, s. 1, as amended by Session Laws 2009-527, s. 2(b) and was renumbered as this section at the direction of the Revisor of Statutes. Session Laws 2008-134, s. 74(a), added G.S. 105-506.2 to Article 43 as enacted by Session Laws 1997-417, s. 1. PART 2. MECKLENBURG COUNTY.
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-506
What does North Carolina General Statutes § 105-506 cover?
Section 105-506 ("2. Exemption of food.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 105-506?
A common citation format is "North Carolina General Statutes § 105-506" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 105-506 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.