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Legislation Enacted by N.C. General Assembly To Impact UNCSA Students, Patrons

Sales tax to be charged on meal plans and

tickets to performances

Effective Jan. 1, 2014

                                                                                             

State legislation enacted this summer will require the University of North Carolina School of the Arts (UNCSA) and its contracted partners to charge sales tax on meal plans and tickets to performances. Effective Jan. 1, 2014, the combined state and local sales tax on food plans and tickets to performances and events will be 6.75 percent.

College students and their parents have been notified of the tax on meal plans, which does not apply to high school students. The tax appears on Spring Term bills, issued Nov. 15, 2013, as a new item. It will increase the bill amount by $103.07 for the 175-meal plan, and $148.23 for the 300-meal plan.

Anyone who purchases meal blocks in the Dining Hall will also pay the tax, amounting to $8.10 for the 20-meal block, $11.47 for the 30-meal block, and $17.88 for the 50-meal block.

The new law also requires a tax on admission to live performances, films and exhibits. While specifics of the new law are still being clarified -- including specific exemptions, such as festival tickets -- it is believed that tickets to regularly priced UNCSA performances will increase from $15 to $16 ($13 to $13.88 for students with valid ID).

Additional information can be found at the following links:

N.C. Department of Revenue outline of changes to the tax law

N.C. General Assembly House Bill 998

UNCSA Dining Services Website

 

 

 

Media Coverage:

* Raleigh News & Observer: NC tax changes mean new admission charges for arts and sporting events

* Greensboro News & Record: Change coming Jan. 1 for what's taxed in NC