|
Prepared Meals Tax in North Carolina is a 1% tax that is imposed upon meals that are prepared at restaurants.〔http://www.ncleg.net/gascripts/statutes/statutelookup.pl?statute=105〕 The tax is only imposed by local jurisdictions upon the granting of approval by the North Carolina General Assembly. The provision is found in G.S. 105-164.3(28) and reads as follows:〔 *28) Prepared food. – Food that meets at least one of the conditions of this subdivision. Prepared food does not include food the retailer sliced, repackaged, or pasteurized but did not heat, mix, or sell with eating utensils.〔 * *a. It is sold in a heated state or it is heated by the retailer.〔 * *b. It consists of two or more foods mixed or combined by the retailer for sale as a single item.〔 This subdivision does not include foods containing raw eggs, fish, meat, or poultry that require cooking by the consumer as recommended by the Food and Drug Administration to prevent food borne illnesses.〔 * *c. It is sold with eating utensils provided by the retailer, such as plates, knives, forks, spoons, glasses, cups, napkins, and straws.〔 Currently this legislation is only approved for use by fourteen local jurisdictions throughout North Carolina.〔 ==Legislative approval== The prepared food tax proceeds are restricted by county and local jurisdictions. A portion of the revenue that is generated is earmarked for tourism or programs designed to increase visitor services.〔 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Prepared Meals Tax in North Carolina」の詳細全文を読む スポンサード リンク
|