North Carolina General Statutes 105-164.13A. Service charges on food, beverages, or prepared food
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When a service charge is imposed on food, beverages, or prepared food, so much of the service charge that does not exceed twenty percent (20%) of the sales price is considered a tip and is specifically exempted from the tax imposed by this Article if it meets both of the following conditions:
(1) Is separately stated in the price list, menu, or written proposal and also in the invoice or bill.
Terms Used In North Carolina General Statutes 105-164.13A
- following: when used by way of reference to any section of a statute, shall be construed to mean the section next preceding or next following that in which such reference is made; unless when some other section is expressly designated in such reference. See North Carolina General Statutes 12-3
(2) Is turned over to the personnel directly involved in the service of the food, beverages, or prepared food, in accordance with N.C. Gen. Stat. § 95-25.6 (1979, c. 801, s. 76; 1979, 2nd Sess., c. 1101; 1999-438, s. 13; 2013-414, s. 11(b).)