Entertainment Tax Administrative Procedure

In compliance with the North Carolina Tax Simplification and Reduction Act (Session law 2013-316, “The Act,” admission charges to certain entertainment activities are subject to N.C. sales tax. The administrative procedure defines requirements and circumstances when determining whether an event is subject to taxation. When the activity is subject to taxation, steps that departments must follow to collect the sales tax and provide necessary information to Accounts Payable are outlined.

 

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