17 NCAC 07B .2211. COVER CHARGE

Latest version.

Cover charges, as such, are not subject to sales tax when separately stated. That portion of a minimum charge which represents tangible personal property that is delivered to the customer is subject to tax and shall be separated from the unused portion of any minimum charge; otherwise, the total charge is subject to the tax.

History Note: Authority G.S. 105‑164.4; 105‑164.6; 105‑262;

Eff. February 1, 1976;

Amended Eff. October 1, 1993.

                    
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