§ 105‑506.2. Exemptionof food.
A tax levied under thisArticle does not apply to the sales price of food that is exempt from taxpursuant to G.S. 105‑164.13B or to the sales price of a bundledtransaction taxable pursuant to G.S. 105‑467(a)(5a). (1997‑417, s. 1; 2008‑134,s. 74(a); 2009‑527, s. 2(a), (b).)