The North Carolina General Assembly made significant changes to the Sales and Use Tax Code during its 2013 General Session. One of the changes will have an impact on how much students pay for meals at universities in North Carolina.
Previously, students at higher education institutions in North Carolina were exempt from paying sales tax when they purchased food on campus. However, this exemption in G.S. 105-164.13(27) was repealed by the North Carolina tax reform bill (H998) SL 2013-316.
The University has been advised that meal plans and campus food transactions will be subject to North Carolina sales tax effective January 1, 2014. The sales tax required will be 7%, which will increase the cost of Spring 2014 semester meal plans by $116.
The increase to Spring 2014 semester meal plans for this sales tax will be reflected on student bills that go out later this month.
Students who have financial aid questions related to this change should contact the Financial Aid Office at 251-6535.