SALT Report 3209 – In the state of North Carolina, effective January 1, 2014, admission charges will become taxable pursuant to G.S. 105-164.4(a)(10). This law was enacted by the 2013 Session of the General Assembly with the purpose of imposing “a privilege tax on a retailer at the 4.75% general State and applicable local transit rates of sales and use tax to admission charges to an entertainment activity listed below:
- A live performance or other live event of any kind
- A motion picture or film
- A museum, a cultural site, a garden, an exhibit, a show, or a similar attraction or a guided tour at any of these attractions”
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