Below explains the 1% sales tax on food items at the grocery store. It is a copy straight from the Dare County Tax Department website which can be found at https://www.darenc.com/departments/tax-department/food-beverage-tax

"The Food and Beverage tax rate for Dare County is 1% of the sales price of prepared foods and beverages sold within the county for consumption on or off premises by a retailer who is subject to sales tax under G.S. 105-164.4(a)(1). This tax is in addition to State and local sales tax.

Authorization for the prepared food tax became effective January 1, 1992, by House Bill 225, 1991 Session, General Assembly of North Carolina."

The 2% sales tax on food is explained on the North Carolina Department of Revue's site which can be found at https://www.ncdor.gov/taxes/sales-and-use-tax/food-non-qualifying-food-and-prepaid-meal-plans Here you will find what is taxed at the 2% rate. 

The 6.75% is regular sells tax on nonqualifying food items and is described on the same site.

This is the extent of my knowledge pertaining to the subject and I would refer you to the local tax department for further information. 

Thank you, 

Olivia Jones