Articles on: Accounts & Payments

North Carolina Sales Tax

For an overview of state sales tax, please view our article TicketSource and Sales Tax.


Sales tax will apply to this state from December 2, 2025


  1. Overview
  2. If you’ve been collecting taxes in North Carolina - online sales through TicketSource payment processing.
  3. If you’ve been collecting taxes in North Carolina – online sales through Stripe payment processing.
  4. If you are tax-exempt


Overview


For events in the U.S. state of North Carolina, TicketSource is required to charge the attendee Sales Tax on their booking (tickets, sundry sales and booking fees). You can find information on the current Sales Tax percentage for North Carolina here https://www.avalara.com/taxrates/en/state-rates.html


By using TicketSource and agreeing to its terms of use, event organizers authorize TicketSource to collect and remit taxes on your online ticket sales in States where TicketSource is legally required to do so. It remains the event organizers responsibility to understand their tax obligations.


If you’ve been collecting taxes in North Carolina - online sales through TicketSource payment processing.


You should no longer collect and remit the sales tax for your online sales related to North Carolina-based events.  TicketSource is now responsible for collecting and remitting this tax.  Please note that you will still be responsible for any applicable sales tax on direct sales (sales not processed online through TicketSource or when using your own merchant services).  Please refer to our Sales Tax Guidance for additional information.


If you’ve been collecting taxes in North Carolina – online sales through Stripe payment processing.


TicketSource will collect and remit sales tax on the booking fee for your online sales related to North Carolina-based events. You will remain responsible for any applicable sales tax on your online ticket sales (excluding the booking fee) or direct sales (sales not processed online through TicketSource or when using your own merchant services).  Please refer to our Sales Tax Guidance for additional information.

 

If you are tax-exempt


Sales tax is exempt on specific events or organizations:


  • An amount paid solely for the right to participate, other than to be a spectator, in sporting activities. (Examples of these types of charges include bowling fees for the use of the bowling alley, skating rink fees for the use of a skating rink, golf green fees, charges by golf driving ranges for the use of the range, and gym memberships.)
  • Tuition, registration fees, or charges to attend instructional seminars, conferences, or workshops for educational purposes, notwithstanding that entertainment activity may be offered as an ancillary purpose of an event listed in this section.
  • An amount paid for the right to participate, other than be a spectator, in the following activities - Rock climbing, skating, skiing, snowboarding, sledding, zip lining, or other similar activities. Includes charges to participate in instruction classes relating to these stated activities / Riding on a carriage, boat, train, plane, horse, chairlift, or other similar rides / Amusement rides, including a waterslide.
  • An event that an elementary or secondary school sponsors.
  • An event sponsored solely by a nonprofit entity that is exempt from tax under Article 4 of Chapter 105 of the North Carolina General Statutes if all of the following conditions are met: The entire proceeds of the activity are used exclusively for the entity's nonprofit purposes / The entity does not declare any dividends, receive profits, or pay salary or other compensation to any members or individuals / The entity does not compensate any person for participating in the event, performing in the event, placing in the event, or producing the event. For purposes of this exemption, the term “compensate” means any remuneration included in a person’s “gross income” as defined in Section 61 of the Internal Revenue Code.


Full information on exempt events and organizations can be found here https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sale-and-purchase-exemptions


If you believe you are exempt under North Carolina Statute, please complete the tax exemption declaration in your TicketSource account from late November (please check back on this article in late November for guidance).


If you declare a tax exemption, we may contact you to request evidence of your exemption.  As stipulated by the state, delays in providing this evidence may result in sales tax being charged until suitable documentation is provided.


For further information, please visit the North Carolina Department of Revenue at  https://www.ncdor.gov/taxes-forms/sales-and-use-tax

Updated on: 28/11/2025