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910.962.3500 / 800.732.3643


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UNCW Office of Cultural Arts
601 S. College Rd.
Wilmington, NC 28403-5966

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Effective Jan. 1, 2014

New NC Sales Tax on Admission Charges

Recent tax reform legislation enacted by the North Carolina General Assembly has expanded the types of services to which sales tax will be applied, including admissions to “live entertainment”. Effective Jan. 1, 2014, 7% sales taxes must be collected on admission charges and remitted to the N.C. Department of Revenue.

N.C. General Statute 105-164.4(a)(10) imposes a sales and use tax on retailers, including the University, at the current rate of 7% (4.75% State + 2.25% New Hanover County) for admission charges to live entertainment activities, including:

  • A live performance or other live event of any kind.
  • A motion picture or film.
  • A museum, a cultural site, a garden, an exhibit, a show, or a similar attraction or a guided tour at any of these attractions.

An admission charge includes a charge for a single ticket, a multi-occasion ticket, a seasonal pass, an annual pass or a cover charge.


Events that were marketed and available for sale during 2013 are exempt from this new policy. For additional exemptions, please refer to the NC Department of Revenue Directive for Admission Charges.

UNC Wilmington | 601 S. College Road, Wilmington NC 28403 | 910.962.3000 | About this Site | Copyright Notice | Feedback | Page maintained by:  K. Brogdon[ brogdonk AT uncw DOT edu ]