New! Sales Tax – Admission Charges
Admission fees will be subject to the tax beginning the New Year. See NC DOR Directive on Admission Charges. Live performances, motion pictures, museums and the like will now need to add sales tax to the admission charges. Re-sellers of tickets on which sales tax was collected will need only charge sales tax on the amount over the original price, including fees and service charges.
Offering any of the entertainment activities listed above is a service. An admission charge includes a charge for a single ticket, a multioccasion ticket, a seasonal pass, an annual pass, and a cover charge.