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Important Notice: Recent Changes for Admission Charges to Entertainment Activities

This document serves as notice that effective May 29, 2014, N.C. Gen. Stat. § 105-164.4(a)(10) is amended to provide that the gross receipts derived from an admission charge to an entertainment activity are subject to sales and use tax in accordance with the newly created N.C. Gen. Stat. § 105-164.4G. Also effective May 29, 2014, N.C. Gen. Stat. § 105-164.4(a) is amended to provide that the term “gross receipts” has the same meaning as “sales price” for purposes of the section. The content of this notice is effective May 29, 2014 and applicable to the gross receipts derived from an admission charge to an entertainment activity sold at retail on or after that date, except some changes for exemptions from sales and use tax are effective January 1, 2015 as noted herein. The gross receipts derived from an admission charge to an entertainment activity continue to be subject to the 4.75% general State and applicable local and transit rates of sales and use tax.

Files

in_admissions.pdf

PDF • 255.45 KB - May 01, 2018
Sales & Use Tax

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North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

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https://www.ncdor.gov/important-notice-recent-changes-admission-charges-entertainment-activities