New admissions tax on entertainment

Published 6:14 pm Tuesday, February 4, 2014

To the editor,
The Tax Reform Legislation (House Bill 998) recently passed by the North Carolina General Assembly broadens the base of services to which sales tax is applied, including admissions to live entertainment. Movies, concerts, plays and some cultural attractions all fall under this new law.
Arts centers like Tryon Fine Arts Center and nonprofits that produce entertainment events are now required to collect and remit sales tax on tickets to performances that go on sale after Jan. 1, 2014.
In Polk County, that means an additional 6.75 percent will be added to the ticket price of a performance at our venue.
However, performances that first went on sale in 2013 will not be taxed, even if the event is held in 2014. This would apply to our upcoming Main Stage shows, as well as Tryon Little Theater’s Fiddler on the Roof and Tryon Concert Association’s final two concerts.
Tickets that have their first sale date after Jan. 1, 2014 will have to be taxed. As a patron, you may notice a mixture of tax or no tax as we add shows in the spring and summer. When the new fall season begins, all tickets will have the tax added.
Please bear with us as we work through these changes, and don’t let this stop you from coming to our superb little theater to see and hear great performances.
Beth Child,

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