Meal Plan Announcement: Important Information Below for Spring 2014 Plans

The North Carolina Tax Simplification and Reduction Act (Session Law 2013-316) was passed by the North Carolina General Assembly and signed into law by the Governor on August 23, 2013. Included in this law is the repeal of the exemption effective January 1, 2014 for the sale at retail locations and the use, storage, or consumption in the state of North Carolina of “[p]repared food and food served to students in dining rooms regularly operated by State or private educational institutions or student organizations thereof.”

As a result of the repeal of this exemption, the sales of prepared food and food served to students in university dining facilities are now subject to sales tax. The current sales tax rate is 7.00% (NC State tax rate of 4.75% and New Hanover County tax rate of 2.25%). To effect this change in state law, the University is applying state and local sales tax against the Spring 2014 meal plan charges in the December billing statement. A table is provided below that presents each meal plan cost, the applicable sales tax, and the total billable amount. The application of the state and local sales tax on meal plans is based on current guidance from the North Carolina Department of Revenue.

The official North Carolina Department of Revenue publication can be viewed at http://www.dornc.com/downloads/e505_9-13.pdf(applicable section is Part III, Effective January 1, 2014, “Food and Prepared Food Served at Institutions of Higher Education“).

Please use this information as you select the meal plan most appropriate for your needs. Also note your current fall semester meal plan will be re-assigned automatically to spring semester as long as the student is registered for spring semester classes. The sales price of student meal plans for the Spring 2014 semester have been adjusted in order to accommodate the 7% sales tax due. Food dollar purchases will be taxed at the time they are used.

spring meal plan update

UNCW Spring 2014 Meal Plan Costs Including NC Sales Tax
check box Students in Traditional and Greek Housing are required to have one of the four listed meal plans
check box Students in Non-Traditional Housing (Landing, Crossing and Village) & Commuter Students have the option to choose any meal plan
 

UNCW Meal Plans

Pre-Tax Meal Plan Cost
Meal Swipe Portion
NC 7% Sales Tax on Meal Swipe Portion
Combined Meal Swipe and 7% Sales Tax
Food Dollar Portion
Total Semester Cost
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Unlimited Plus $150

$1,698.00
$1,548.00
$108.36
$1656.36
$150.00
$1,806.36
Unlimited meal swipes per semester (one meal swipe per hour) plus $150 in Food Dollars per semester
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14 plus $225

$1,598.00
$1,373.00
$96.11
$1469.11
$225.00
$1,694.11
14 meal swipes per week plus $225 in Food Dollars per semester
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10 plus $300

$1,598.00
$1,298.00
$90.86
$1388.86
$300.00
$1,688.86
10 meal swipes per week plus $300 in Food Dollars per semester
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Seahawk 140 plus $425

$1,598.00
$1,173.00
$82.11
$1255.11
$425.00
$1,680.11
140 meal swipes per semester plus $425 in Food Dollars per semester
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Seahawk 90 plus $425

$1,200.00
$775.00
$54.25
$829.25
$425.00
$1,254.25
90 meal swipes per semester plus $425 in Food Dollars per semester
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Seahawk 60 plus $300

$825.00
$525.00
$36.76
$561.75
$300.00
$861.75
60 meal swipes per semester plus $300 in Food Dollars per semester
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Unlimited Lunch plus $250

$850.00
$600.00
$42.00
$642.00
$250.00
$892.00
Unlimited meal swipes Monday - Friday from 10 a.m. - 4 p.m. at Dub's Cafe, Wagoner Hall, Wag Out, and from 2:30 p.m. - 4 p.m. at The Landing plus $250 in Food Dollars per semester
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Seahawk 700

$700
-
-
-
$700.00
$700.00
$700 in Food Dollars per semester plus option to purchase additional meal swipes as needed. Sales Tax applied when spent.
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Seahawk 350

$350
-
-
-
$350.00
$350.00
$350 in Food Dollars per semester plus option to purchase additional meal swipes as needed.  Sales Tax applied when spent.
  **Note: Food Dollars will be taxed at the time they are spent**

 

 


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