North Carolina Will Tax Prepared Food Sold to College Students

Tuesday, December 17th, 2013

 
 
Share
Link
North Carolina
General

The North Carolina Department of Revenue recently issued a directive discussing the taxability of prepared food sold to college students.

Beginning in 2014, North Carolina sales tax will apply to sales of prepared food to college students in dining rooms, cafeterias, and similar places operated by or on behalf of institutions of higher education. North Carolina repealed the exemption for these sales. The repeal goes into effect on January 1, 2014. Sales of prepared food to guests, faculty, and staff were not exempt. These sales will remain subject to tax.

This applies to sales of prepared food by, among others, institutions of the University of North Carolina, private institutions of higher education, and student organizations of these institutions. "Prepared food" is food (1) sold in a heated state or heated by the retailer; (2) consisting of two or more items mixed or combined by the retailer for sale as a single item; or (3) sold with eating utensils provided by the retailer.

http://www.dor.state.nc.us/practitioner/sales/directives/SD-13-1.pdf


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

Cleaning of Beer-Tap Lines Not Taxable in Ohio

Monday, January 14th, 2019 -The Supreme Court of Ohio recently ruled that cleaning beer-tap lines is not taxable. The taxpayer was...

Louisiana Court of Appeals Finds Marketplace Facilitators...

Friday, January 11th, 2019 -The Louisiana Court of Appeals has recently addressed the sales tax liability of marketplace facilitators. A c...

Iowa Supreme Court Determines Taxable Carpentry Services...

Wednesday, January 9th, 2019 -The Iowa Supreme Court has recently addressed the taxability of various installation services. The taxpayer wa...

Tax Applies to Metallurgical Coke in Illinois

Monday, January 7th, 2019 -Illinois recently ruled that use tax was due on purchases of metallurgical coke. The taxpayer was a business t...

Connecticut Provides Updated Guidance on Starting a...

Thursday, January 3rd, 2019 -The Connecticut Department of Revenue Services has issued a new information publication for businesses within ...

Pallets Exempt in Tennessee When Used as Packaging, Not...

Wednesday, January 2nd, 2019 -The Tennessee Department of Revenue recently released a sales tax notice addressing pallets and the packaging ...