Nonprofits Collecting Sales and Use Tax on Admission Charges to Entertainment and Live Events
A new tax bill (H.B. 1050) with changes to new sales tax on admission charges to entertainment and live events was signed into law in May 2014 by Governor Pat McCrory. The bill clarifies that many activities conducted by nonprofits, such as educational conferences, trainings, recreational sports, and most fundraising events would no longer be subject to the tax. Live events are only subject to tax if they are conducted for entertainment purposes.
The N.C. Center for Nonprofits has prepared answers to frequently asked questions to help your nonprofit understand this new law. These responses are not endorsed by N.C. Department of Revenue and do not constitute legal or tax advice for any individual or nonprofit on behalf of the Center or the Department. The Department issued a directive on December 18, 2013 with further guidance on sales and use taxes on admission charges, and on June 25, 2014. If you have further questions, please contact David Heinen, the Center's Director of Public Policy and Advocacy at firstname.lastname@example.org or 919- 790-1555, ext. 111. Power point slides and a recording of a webinar held by The Center are available.
Your nonprofit may wish to consult with your attorney or CPA.
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