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Figures and tables have been omitted. Please e-mail, phone, or fax Katrina Hunt at the numbers below for assistance and information about purchasing specific articles. The author is an Institute of Government faculty member who specializes in state and local taxation. In 1999 North Carolina completed the phasing out of the state retail sales tax on sales of food for home consumption. Therefore they paid more taxes on food purchases in proportion to their income, and the tax was regressive.