17 NCAC 07B .4415          SKATING RINK FEES

Charges for the use of a skating rink or bowling alley are not subject to sales or use taxes; however, if such businesses rent tangible personal property, such as skates and shoes, charges for same are subject to sales tax.  Sales of tangible personal property by such businesses are subject to the applicable statutory state and local sales or use tax.


History Note:        Authority G.S. 105‑164.3; 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.