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Spring 2014 Meal Plan Charges

by Betsy Chapman

The following message was sent by Student Financial Services regarding spring meal plans.

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The North Carolina Tax Simplification and Reduction Act (Session Law 2013-316) was passed by the North Carolina General Assembly and signed into law by the Governor on August 23, 2013. Included in this law is the repeal of the exemption effective January 1, 2014 for the sale at retail and the use, storage, or consumption in the state of North Carolina of “[p]repared food and food served to students in dining rooms regularly operated by State or private educational institutions or student organizations thereof.”

As a result of the repeal of this exemption, the sales of prepared food and food served to students in University dining rooms are now subject to sales tax. The current sales tax rate is 6.75% (NC state tax rate of 4.75% and Forsyth County tax rate of 2%).

To effect this change in state law, the University is applying state and local sales tax against the Spring 2014 meal plan charges in the November 1st DEAC billing statement. A table is provided at http://finance.wfu.edu/sfs/tuition-and-fees#meal that presents each meal plan cost, the applicable sales tax, and the total billable amount. The application of the state and local sales tax on meal plans is based on current guidance from the North Carolina Department of Revenue.

The official North Carolina Department of Revenue publication can be viewed at http://www.dornc.com/downloads/e505_9-13.pdf (applicable section is Part III, Effective January 1, 2014, “Food and Prepared Food Served at Institutions of Higher Education“).

Contact

To contact the Office of Family Engagement or Family Communications, please visit our contact page.

 

For mental health assistance: 336-758-CARE (2273) is a service that ensures someone will always be available (i.e., 24/7 M-F, weekends and university holidays) to provide caring and thoughtful consultation services for Wake Forest students in need of mental health assistance or support. You can also visit we.wfu.edu for resources.