Organizing an event
Sales Tax Exemptions in North Carolina
When you set up your event, you鈥檒l have to answer a couple brief questions in Tax Settings. Tax won鈥檛 be charged to you or the attendee if the sales from your event is not taxable or otherwise tax exempt under one of the North Carolina exemptions listed below. For more information on state specific tax exemptions, please reference the North Carolina Department of Revenue website. 91国产 may request supporting documents to verify your answers. You are responsible for providing supporting documents when requested.
In this article
Charges for Right to Participate in Sporting Activities
Charges to Attend Instructional Seminars, Conferences, or Workshops for Educational Purposes
Charges for Right to Participate in Rock Climbing, Skating, Skiing, etc.
Charges for Right to Participate in Instruction Classes Related to Rock Climbing, Skating, Skiing, etc.
Charges for Right to Participate in Riding on Carriages, Boat, Trains, Planes, Horses, Chairlifts, etc.
Charges for Right to Participate in Amusement Rides
Certain Charitable Contributions
Charges for Certain Suite or Box Rentals
Charges for School-Sponsored Events
Charges for Right to Participate in Sporting Activities
NC Stat. 搂 105-164.4G(e)(1):
The tax imposed by this section does not apply to the following: . . . An amount paid solely for the right to participate, other than to be a spectator, in sporting activities. Examples of these types of charges include bowling fees, golf green fees, and gym memberships.
Charges to Attend Instructional Seminars, Conferences, or Workshops for Educational Purposes
NC Stat. 搂 105-164.4G(e)(2):
The tax imposed by this section does not apply to the following: . . . Tuition, registration fees, or charges to attend instructional seminars, conferences, or workshops for educational purposes, notwithstanding that entertainment activity may be offered as an ancillary purpose of an event listed in this subdivision.
Charges for Right to Participate in Rock Climbing, Skating, Skiing, etc.
NC Stat. 搂 105-164.4G(e)(6)(a):
The tax imposed by this section does not apply to the following: . . . An amount paid for the right to participate, other than to be a spectator, in the following activities: . . . Rock climbing, skating, skiing, snowboarding, sledding, zip lining, or other similar activities.
Charges for Right to Participate in Instruction Classes Related to Rock Climbing, Skating, Skiing, etc.
NC Stat. 搂 105-164.4G(e)(6)(b):
The tax imposed by this section does not apply to the following: . . . An amount paid for the right to participate, other than to be a spectator, in the following activities: . . . Instruction classes related to the activities included in sub-subdivision a. of this subdivision.
Charges for Right to Participate in Riding on Carriages, Boat, Trains, Planes, Horses, Chairlifts, etc.
NC Stat. 搂 105-164.4G(e)(6)(c):
The tax imposed by this section does not apply to the following: . . . An amount paid for the right to participate, other than to be a spectator, in the following activities: . . . Riding on a carriage, boat, train, plane, horse, chairlift, or other similar rides.
Charges for Right to Participate in Amusement Rides
NC Stat. 搂 105-164.4G(e)(6)(d):
The tax imposed by this section does not apply to the following: . . . An amount paid for the right to participate, other than to be a spectator, in the following activities: . . . Amusement rides, including a waterslide.
Certain Charitable Contributions
NC Stat. 搂 105-164.4G(f)(1)-(2):
The sale at retail and the use, storage, or consumption in this State of the following gross receipts derived from an admission charge to an entertainment activity are specifically exempt from the tax imposed by this Article: . . . (1) The portion of a membership charge that is deductible as a charitable contribution under section 170 of the Code or that is described in section 170(l)(2) of the Code. (2) A donation that is deductible as a charitable contribution under section 170 of the Code or that is described in section 170(l)(2) of the Code.
Charges for Certain Suite or Box Rentals
NC Stat. 搂 105-164.4G(e)(4):
The tax imposed by this section does not apply to the following: . . . A charge for lifetime seat rights, lease, or rental of a suite or box for an entertainment activity, provided the charge is separately stated on an invoice or similar billing document given to the purchaser at the time of sale.
Charges for School-Sponsored Events
NC Stat. 搂 105-164.4G(f)(4):
The sale at retail and the use, storage, or consumption in this State of the following gross receipts derived from an admission charge to an entertainment activity are specifically exempt from the tax imposed by this Article: . . . An event that is sponsored by an elementary or secondary school. For purposes of this exemption, the term 鈥渟chool鈥 is an entity regulated under Chapter 115C of the General Statutes.