Important Notice: Spectators Subject to Sales and Use Tax for Admission Charges to Entertainment Activities

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Effective June 12, 2018, N.C. Gen. Stat. § 105-164.4G(e)(1) is amended to provide that sales and use tax imposed on an admission charge to an entertainment activity does not apply to "[a]n amount paid solely for the right to participate, other than to be a spectator, in sporting activities. Examples of these types of charges include bowling fees, golf green fees, and gym memberships."

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