17 NCAC 07B .2205. CATERERS

All charges by persons engaged in the catering business that are connected with the furnishing, preparing or serving of meals, foods, and other tangible personal property to users or consumers are subject to the applicable statutory state and local sales or use tax.  If such persons perform other services that are not a part of the charges for the furnishing, preparing or serving of meals, foods, and other tangible personal property, the charges for such services rendered are exempt from tax provided such charges are separately stated from the charges for the tangible personal property on the invoice given to the customer at the time of the sale and in the vendor's records; otherwise, the total amount is subject to the tax.

 

History Note:        Authority G.S. 105‑164.4; 105‑164.6; 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; July 5, 1980.