Updated GAP 200.230, Sales and Use Tax

GAP 200.230, Sales and Use Tax has been updated to provide clarification on existing procedures and to provide detailed information and accounting procedures related to the North Carolina sales tax changes that went into effect on January 1, 2014.

The GAP has been updated to clarify the following:

  • Tickets/Admission Charges to Entertainment Events – subject to sales tax;
  • Meals (including meals sold to students) – subject to sales tax;
  • Items sold through auction – subject to sales tax;
  • Sales tax paid to an individual (including employee reimbursements) now refundable to Duke University;
  • New general ledger accounts for recording tax collected on tickets/admission

Please review the GAP and contact Duke Corporate Tax at 668-0835 or corporatetax at duke.edu if you have any questions.