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fin `�`... <br /> —...... ..w.., ,. .....��.....^..w...�sr.si:.wAr...ca:c.r...v.. k .., ..r...r w .,..r.+.:.r...zw —�..w..w....la.,. _ _ - -......-.. '_ <br /> GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 1983 <br /> 113. 68(a) (1) , dry or liquid cocktail mixes, and <br /> 2 soft drinks or soft drink powders or syrups subject <br /> 3 to the soft drink tax under Article 2B of Chapter <br /> L 105 of the General Statutes; <br /> 5 b. candy and other confectionaries, chewing gum, popped <br /> 6 popcorn, and all preparations sold as dietary <br /> 7 supplements; and <br /> 8 c. prepared meals or foods sold and served on or off <br /> 9 the premises by restaurants, cafes, cafeterias, <br /> 10 delicatessens, drug stores, concession stands, <br /> 11 'fast-foods businesses that sell prepared meals or <br /> 12 foods on a stake-out0 basis, and any other <br /> 13 establishment, mobile or otherwise, that maintains <br /> 1h facilities, equipment, services, or inventory for <br /> 15 the sale of meals, snacks, sandwiches, and other <br /> 16 prepared food to customers. Prepared meals <br /> 17 furnished to employees in any of the foregoing <br /> 18 places as part of their compensation, however, are <br /> 19 not taxable." <br /> 20 Sec. 12. Notwithstanding the provisions of G.S. 105- <br /> 21 467, G.S. 105-468, and Sections 4 and 5 of Chapter 1096 of the <br /> 22 1967 Session Laws, food and food products for human consumption <br /> 23 taxed at the rate of either two percent (2%) or one percent (1%) <br /> 24 of the sales price by the State are subject to one percent (1%) <br /> 25 local sales and use taxes from June 1, 1983, through may 31, <br /> 26 1985. 8i tailers in taxing counties are required to collect local <br />