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To:     Campus Business Managers

From: Dennis Press, University Controller

Date:  December 11, 2013

The 2013 Session of the General Assembly enacted changes to the taxes administered by the Sales and Use Tax Division of the Department of Revenue.  Several campus offices have been involved in obtaining clarification and information on these important changes affecting different areas of the University.  Information and clarification for some issues is still being obtained.

One of the important changes pertains to the requirement to charge N.C. sales tax on 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.

Departments that are known to conduct these entertainment activities have been contacted, and processes to collect and remit sales taxes are being developed.  The purpose of this email is to notify you of this change in the sales tax law.  The relevant policy and procedure provide additional background and can found at:

If your department conducts such entertainment activities and charges for admission but has not been contacted by my office, please email a description of the entertainment activity and the FRS account number that receives proceeds from ticket sales to

An evaluation can then be initiated to determine whether admission charges for the entertainment activity are subject to sales tax.

Thank you.

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