North Carolina – Admission Charges Taxable as of January 1, 2014

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:

  1. A live performance or other live event of any kind
  2. A motion picture or film
  3. A museum, a cultural site, a garden, an exhibit, a show, or a similar attraction or a guided tour at any of these attractions”

For Further Information:

North Carolina Form E-505 (9-13)