Important Notice: Prepaid Meal Plans

This document serves as notice that N.C. Gen. Stat. § 105-164.4(a)(12) provides that the 4.75% general State and applicable local and transit rates of sales and use tax apply to the sales price of or gross receipts derived from a prepaid meal plan sold or billed on or after July 1, 2014. A bundle that includes a prepaid meal plan is taxable in accordance with N.C. Gen. Stat. § 105-164.4D.