North Carolina Administrative Code (Last Updated: November 13, 2014) |
TITLE 17. REVENUE |
CHAPTER 07. SALES AND USE TAX AND MANUFACTURING PRIVILEGE TAX |
SUBCHAPTER B. STATE SALES AND USE TAX |
17 NCAC 07B .2204. MEALS ON TRAINS: PLANES: ETC.
Latest version.
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Sales of prepared foods or meals by railroads, Pullman cars, steamships, airlines or other transportation company diners, while within this state, are subject to the applicable statutory state and local sales or use tax.
History Note: Authority G.S. 105‑164.4; 105‑262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46;
Eff. February 1, 1976;
Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991.