# Travel >> Destinations >> North America

Sales Tax on Take-Out Food in North Carolina

In North Carolina, prepared food is subject to the full combined sales tax rate (currently 6.75%–7.5% depending on county). This applies to take-out, delivery, drive-thru, and dine-in equally.

What Counts as "Prepared Food"?

Food sold heated or heated by the seller.
Food where seller mixes/combines two or more ingredients (e.g., sandwich, salad, smoothie).
Food sold with eating utensils provided by the seller (plates, forks, napkins).

Examples: Restaurant meals, deli sandwiches, rotisserie chicken, hot pizza, fountain drinks, coffee.

Exemptions (No Tax)

Grocery Staples (Unprepared): Raw meat, produce, canned goods, bread, milk, cold deli meats by weight (no utensils).
SNAP/EBT Purchases: All qualifying food items (prepared or not) are tax-exempt when paid with EBT.
Donated Food: To qualified nonprofits.
Vending Machine Sales: ≤ $1 (some exceptions).

Common Misconception

The "immediate consumption off-premises" exemption does not exist in NC. That rule applies in some other states (e.g., California for cold food to-go), but NC taxes all prepared food regardless of where eaten.