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The North Carolina legislature has introduced a pair of bills, H.B. 1080 and S.B. 727, which would require marketplace facilitators of prepared food delivery to collect local meals taxes on top of the existing obligation to collect state sales tax. The pending bills also clarify that the state’s marketplace collection threshold of $100,000 or 200 transactions per year applies only to remote businesses. The bills are an example of the recent trend among states to eliminate bifurcation of tax remittance of state and local sales and non-sales taxes. If enacted, the legislation would become effective July 1, 2020.