I purchased 110V fluorescent lighting for mounting under our kitchen cabinets.
The lights came with a plug. I read on a DIY website that it is fine to cut the plug off and wire directly to an outlet inside the wall. Is this true?
If so, do I simply wire straight into the back of an outlet? And what about grounding?

Thanks in advance.

Is this true?
No: it is not! If you wire directly into an outlet, the entire wiring has to be in accordance with the official wiring specifications. If plugged into an outlet, you are almost free to wire as you wish.
;)

Sail, that is ABSOLUTELY NOT true.
What site did you see that on?

Thanks for your answers. Here is the link that describes cutting the plug off.

HOME IMPROVEMENT : Installation : Install an Under-Cabinet Light Strip : DIY Network (http://www.diynetwork.com/diy/lg_installation/article/0,,DIY_14034_2268504,00.html)

So what now? Do I need to open the fixture up and add 12/2 Romex?