Important Notice: Newspapers Through a Coin-Operated Vending Machine

This document serves as notice that the total sales price of a newspaper sold at retail through a coin-operated vending machine on or after October 1, 2014 is subject to the 4.75% general State and applicable local and transit rates of sales and use tax. Effective October 1, 2014, N.C. Gen. Stat. § 105-164.13(50) as amended, no longer exempts fifty percent (50%) of the sales price of a newspaper sold through a coin-operated vending machine.