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Sales taxes must be collected on admission charges to entertainment events and remitted to the N.C. Department of Revenue.
This policy is intended to ensure sales in the University of North Carolina at Chapel Hill's ("UNC-Chapel Hill" or "University") Carolina Union, The Sonja Haynes Stone Center, Polk Place, Bell Tower Amphitheatre, and Kenan Theatre are following federal, state, University, and Carolina Union finance policies. This policy is also intended to ensure all sales or sales promotions are conducted in a way that does not establish or extend to the University the appearance of a commercial enterprise.