NCDOR is Experiencing High Call Volume
NCDOR is experiencing a high volume of calls which may result in longer than expected wait times. We apologize for any inconvenience this may cause.
This Directive explains law changes effective January 1, 2014 in regards to prepared food sold to a college student in a dining room, cafeteria, or similar establishment regularly operated by or on behalf of an institution of higher education in this State, including an institution of the University of North Carolina, a private institution of higher education, or by student organizations thereof.