Sales to school lunchrooms and dining rooms of disposable items such as paper cups, paper napkins and drinking straws which actually contain or otherwise accompany the sale or service of the food and which are actually used by the students in consuming the meals are exempt from the tax.  This exemption does not include brooms, mops, soaps, chinaware, silverware and other equipment or supplies, and sales of this nature are subject to the applicable statutory state and local sales or use tax.


History Note:        Authority G.S. 105‑164.4; 105‑164.5; 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.