Required Tax on Admission Charges
A new tax is in effect that changes admission costs for events.
Entertainment and live events are defined as: a live performance or other live event of any kind; a motion picture or film; or a museum, a cultural site, a garden, an exhibit, a show, or a similar attraction.
The Union is happy to help your organization comply with the new law and will assist by offering the following:
- The Office of Event Services will provide organizations pricing strategies and guidance for calculating sales tax.
- Organizations will be educated and able to compare costs for utilizing these sales tax processing agents: Carolina Union Box Office, Student Activities Fund Office, and Memorial Hall.
- If you are using a box office other than the Carolina Union and still have questions, you may email tixtax@unc.edu for assistance.

