RALEIGH — In response to Hurricane Florence, the North Carolina Department of Revenue announced last week a notice advising retailers across the state that the United States Department of Agriculture approved a waiver allowing participants in the Supplemental Nutrition Assistance Program (SNAP) to purchase hot foods with their SNAP EBT benefits through October 31, 2018. When hot foods are purchased with SNAP EBT benefits from retail food stores authorized by the Food and Nutrition Service to accept SNAP benefits through October 31, 2018, the purchases are not subject to sales tax, as the foods are considered SNAP eligible during the period September 16, 2018 through October 31, 2018. Under normal Food and Nutrition Services rules, hot foods and foods ready for immediate consumption are not eligible for purchase at authorized retailer locations.
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