North Carolina Sales Tax on Food and Meals North Carolina: Sales Tax Handbook

North Carolina:

Are Food and Meals subject to sales tax?

While North Carolina's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of food and meals in North Carolina, including catering and grocery food. To learn more, see a full list of taxable and tax-exempt items in North Carolina.

In the state of North Carolina, any gratuities that are distributed to employees are not considered to be taxable.

Grocery Food
In the state of North Carolina, any and all sales of food are considered to be subject to local taxes.

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