Welcome to NCCU Dining Services
Spring 2014 Plans
IMPORTANT MESSAGE REGARDING NCCU MEAL PLANS
The North Carolina State Legislature approved new tax legislation
that impacts all campus meal plans.
Session Law 2013-316 signed into law August 23, 2013, by the NC Governor Pat McCrory,
repeals the exemption in G. S. 105-164.13 (27) effective January 1, 2014.
G. S. 105-164.13(27) provides an exemption for the sale at retail and the use, storage
or consumption in this State of “prepared 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 the exemption, sales of prepared food and food served to students
in dining room by institutions of higher education are subject to tax effective
January 1, 2014. Sales tax will become due on food and prepared food in conjunction
with the prepaid meal plans.
All meal plans will be taxed 7.5 percent for the Spring semester 2014 to comply with the
new legislation. The sales tax increase will result in a cost increase in a range from $9 to
$122.18 per semester, depending upon the student’s meal plan choice. Business and
Auxiliary Services will coordinate updates to affected students with Housing and