17 NCAC 07B .2210          MEALS AT SUMMER CAMPS

(a)  Summer camps that make a weekly or monthly charge to persons who are enrolled in the courses or activities carried on by the summer camps are not liable for collecting tax on such charges.  Such organizations are liable for payment of the tax on their purchases of food and other tangible personal property for use in the operation of the camps.

(b)  Camps that operate cafeterias or restaurants where they make sales of meals and other tangible personal property to students or other users or consumers shall register and collect and remit the tax on the sales price of such property.  Camps where rooms, lodgings or accommodations are regularly furnished to transients for a consideration are deemed to be retailers and must collect and remit the tax on such receipts.


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

Eff. February 1, 1976;

Amended Eff. October 1, 1993; July 5, 1980.