Excise and Sales Tax and Tailgating: Difference between pages

From Appalachian State University Policy Manual
(Difference between pages)
imported>Hildebranwl
 
>Deaskc
 
Line 1: Line 1:
Policy 509.19
Policy 106.3
== Introduction ==
== Introduction ==
1.1 This policy provides guidance on the applicability of Federal excise taxes and State of North Carolina Sales and Use tax on University purchases.
You may copy this page's source to start a new policy page. Be sure to remove or overwrite the examples. Second level headings should NOT be altered.


== Scope ==
== Scope ==
2.1 This policy applies to all University purchases of tangible items and services.
 


== Definitions  ==
== Definitions  ==
=== Excise Tax ===
:Excise taxes are taxes paid when purchases are made on a specific good, such as gasoline. Excise taxes are often included in the price of the product. There are also excise taxes on activities, such as highway usage by trucks. One of the major components of the excise tax program is motor fuel.


=== Local Taxes ===
:Sales taxes levied by a county, or municipal, government which are applied to the purchase in addition to the state general and county combined rate.


=== State General Rate ===
=== Tailgating ===
:The combined sales tax rate for North Carolina includes a state rate and a county rate.  Organizations exempt from sales taxes are exempt from this combined rate, but not locally administered rates levied in addition to the combined rate.
:Tailgating is defined as parking in a designated location or area and/or setting up non- permanent facilities (such as tents and tables) to consume food and beverages prior to an officially sanctioned University event to which the public is invited and the event has been approved for tailgating. If the Chancellor or his designee pre-approves the consumption of alcohol for a specific tailgating event, only malt beverages and unfortified wine may be consumed by individuals twenty-one (21) years of age or older.


== Policy and Procedure Statements  ==
== Policy and Procedure Statements  ==


=== Exemption from Federal Excise Tax ===
=== Conduct ===
4.1.1 The University is exempt from the Federal Excise Tax. The University’s Materials Management (Purchasing) Office must furnish the State of North Carolina Exemption Number under which the University is authorized to purchase tax free, to vendors of items subject to the Federal Excise Tax. The North Carolina Exemption Number is _400020.
Individuals attending events at Appalachian State University are expected to conduct themselves in a manner respectful of the nature and character of the university. Persons acting in a disruptive, disrespectful or disorderly manner may be asked to leave the premises or be subject to citation. Students may also be charged with a violation of the Code of Student Conduct.
 
'''APPALACHIAN STATE UNIVERSITY DOES NOT SANCTION THE CONSUMPTION OR POSSESSION OF ALCOHOLIC BEVERAGES BY UNDERAGE PERSONS; NOR DOES IT SANCTION THE VIOLATION OF FEDERAL, STATE OR LOCAL LAW.'''
 
=== Tailgating Areas/Times ===
Tailgating with food and non-alcoholic beverages is permitted on all areas of campus.
 
Possession and consumption of alcoholic beverages while tailgating will be permitted in the following areas, or those parking lots adjacent to the facilities listed below, unless otherwise stipulated by the University Administration:
{|
|Broyhill Music Building Lot                       
|Chemistry and Physics (CAP) Lot
|
|Champions Lot                                   
|Duck Pond Field
|
|Durham Park
|East Stands Lot
|
|Edwin Duncan Hall Lot                           
|Farthing Auditorium Lot
|
|Greenwood Lot                                     
|Holmes Center Lot
|
|John Thomas Hall Lot                             
|Justice/Coltrane Halls Lots
|
|Katharine Harper Hall Lot
|Legends Lot
|                       
|Raley Lot
|Rivers Street Parking Deck
|                       
|South Lot
|Stadium Lot
|                                     
|Student Recreation Center Lot                     
|University Drive Parking Spaces
|
|New Parking Deck next to the Carol Grotnes Belk Library and Information Commons
|}
 
'''THE ABOVE DESIGNATED AREAS ARE THE ONLY LOCATIONS APPROVED FOR TAILGATING WITH ALCOHOL. Consumption of alcohol outside designated areas and/or time periods constitutes a violation of Appalachian State University tailgating policy. Violators are subject to prosecution under the
Appalachian State University Code of Student Conduct, the laws of The Town of Boone, and/or the laws of the State of North Carolina.'''
 
Alcohol consumption will not be permitted in any area during or after the game.
 
Tailgating is limited to directly behind your parked vehicle. '''Roadways cannot be blocked for any reason and more than one parking spot cannot be used.'''
 
Motor homes will not be allowed to park in campus parking lots the night before a game.
 
<u>Tailgating sites will not open prior to 9:00 A.M. before the official beginning of the event.</u>
 
Tailgating will not be permitted during the event.


=== State Sales Taxes - Rates and Exemptions ===
=== Consumption of Alcohol ===


4.2.1 Other than for those categories of items exempt by law (See section 4.3 below), all purchases of goods and materials are subject to the State General and local sales tax.  All sales taxes are figured on the total cost of taxable items included.  
Consistent with North Carolina State Law, <u>Underline</u>only malt beverages and unfortified wine may be possessed or consumed. Spirituous liquor (including mixed drinks) is NOT permitted.<u>Underline</u>


4.2.2 Where items are being traded in as part of the payment, the sales tax is figured on original sales cost rather than on the net cost.
Kegs and other common containers are not allowed at any time.


4.2.3 Include on Procurement Request - Applicable sales taxes are to be included on the procurement request when requisitioning materials and supplies.
Glass containers are not allowed.


=== Items Exempted From Sales Tax ===
Drinking games, including, but not limited to, beer pong, and the use of devices intended to accelerate the consumption of alcohol, including, but not limited to, funnels or beer bongs, are prohibited.


4.3.1 To be exempt from sales tax, a University purchase must be:
Any participant who consumes alcoholic beverages at such events <u>Underline</u>must be able to produce a valid driver’s license or other photo ID that reflects the person’s age<u>Underline</u> upon request.
#Purchased for the University’s use.
#Purchased pursuant to a valid purchase order issued by the University’s Materials Management Office that contains the University’s exemption number  and includes a description of the items purchased.; and
#Be paid for with either a State issued check, electronic deposit, credit card, procurement card, or University credit account. .
#If purchased without a purchase order, the University must provide the retailer with the University’s exemption number.  


4.3.3 The exemption number cannot be used by contractors or subcontractors of the University to purchase items to fulfill a contract with the University or any other  State agency or by any University employees to purchase food, lodging, or other taxable items paid by the employees from their own funds and reimbursed by the University.
Consumption of alcoholic beverages is prohibited on any other part of the campus or on public streets that run through or are adjacent to the campus.


4.3.4 A State agency exemption number does not apply to the following taxes and these taxes must be paid to the vendor by the University:
Consumption of alcoholic beverages may begin no more than 3 ½ hours before the starting time of the event. Consumption of alcoholic beverages '''after''' commencement of the event is '''prohibited'''. (University Alcohol Policy, Resource Manual, Administrative Policy 21)
#Prepared food and beverage taxes levied and administered by various local governments in the State.
#Occupancy taxes levied and administered by various local governments in the State.
#Highway use taxes paid on the purchase, lease, or rental of motor vehicles.
#State sales taxes levied on electricity or telecommunications services (except for sales to the NC Department of Transportation).
#Scrap tire disposal tax levied on new tires.
#White goods disposal tax levied on new white goods.
#Dry-cleaning solvent tax levied on dry-cleaning solvent purchased by a dry-cleaning facility.
#Excise tax on piped natural gas.


=== Items Taxable at Special Rates ===
=== Consumption and Preparation of Food ===
#Highway motor vehicles are taxed at a 2% rate with a maximum of $300.00 per vehicle.
 
#Purchase of supplies or equipment which are used in the manufacture of a product, such as water and electrical power, or used in a laundry operation are taxed at a 1% rate with a maximum of $80.00 per item.
No food may be sold without proper University permit (either Food Services and/or Athletics).
 
Propane and charcoal grills are the only permissible sources of heat for cooking. Burned coals and/or residue from cooking may not be permitted to make contact with the paved surface of the parking lot. Hot coals must be completely extinguished with water prior to leaving the tailgating site.
 
Open flame fires, including fire pits, are prohibited.
 
=== Trash ===
 
All groups and individuals participating in tailgating are responsible for proper disposal of their trash and other debris such as charcoal.
Recycling is strongly encouraged.
 
Trash containers will be provided throughout campus.
 
=== Solicitation ===
 
No sales activities are allowed on the Appalachian State University campus, including any/all tailgating areas, without permission from the appropriate University office, i.e. Athletics and/or Center for Student Involvement and Leadership.
(Facility Use Policy, Section 11-Solicitation and Solicitors, Resource Manual)
 
Only Appalachian State University Athletics or their designated representatives will be allowed to sell merchandise at athletics events.
 
=== Structures ===
 
No permanent or semi-permanent structures may be constructed or placed for any activity on University grounds except by authority of the Vice Chancellor for Business Affairs or the Vice Chancellor for Student Development(Facility Use Policy, Section 5-Use of University Grounds and Exterior Facilities, Resource Manual).
 
=== Smoking Policy ===
 
Smoking is not allowed inside Kidd Brewer Stadium or within 50 ft. of any university facility.
 
If smoking in a designated area, smoking residue must be placed in appropriate receptacles. (Smoking Policy, Resource Manual)


== Additional References ==
== Additional References ==
:[https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-technical-references/sales-and-use-tax-bulletins North Carolina Sales and Use Tax Technical Bulletins]


== Authority ==
== Authority ==
:[https://www.irs.gov/privacy-disclosure/tax-code-regulations-and-official-guidance#irc Internal Revenue Code]
 
:[http://www.dornc.com/ North Carolina Department of Revenue]
NCGS 105-164.13
NCGS 105-164.29A


== Contact Information ==
== Contact Information ==
:Materials Management 828.262.2080
:Controller’s Office 828.262.2110


== Original Effective Date ==
 
== Effective Date ==


== Revision Dates ==
== Revision Dates ==
:February 18, 2016

Revision as of 15:21, 19 September 2011

Policy 106.3

Introduction

You may copy this page's source to start a new policy page. Be sure to remove or overwrite the examples. Second level headings should NOT be altered.

Scope

Definitions

Tailgating

Tailgating is defined as parking in a designated location or area and/or setting up non- permanent facilities (such as tents and tables) to consume food and beverages prior to an officially sanctioned University event to which the public is invited and the event has been approved for tailgating. If the Chancellor or his designee pre-approves the consumption of alcohol for a specific tailgating event, only malt beverages and unfortified wine may be consumed by individuals twenty-one (21) years of age or older.

Policy and Procedure Statements

Conduct

Individuals attending events at Appalachian State University are expected to conduct themselves in a manner respectful of the nature and character of the university. Persons acting in a disruptive, disrespectful or disorderly manner may be asked to leave the premises or be subject to citation. Students may also be charged with a violation of the Code of Student Conduct.

APPALACHIAN STATE UNIVERSITY DOES NOT SANCTION THE CONSUMPTION OR POSSESSION OF ALCOHOLIC BEVERAGES BY UNDERAGE PERSONS; NOR DOES IT SANCTION THE VIOLATION OF FEDERAL, STATE OR LOCAL LAW.

Tailgating Areas/Times

Tailgating with food and non-alcoholic beverages is permitted on all areas of campus.

Possession and consumption of alcoholic beverages while tailgating will be permitted in the following areas, or those parking lots adjacent to the facilities listed below, unless otherwise stipulated by the University Administration:

Broyhill Music Building Lot Chemistry and Physics (CAP) Lot Champions Lot Duck Pond Field Durham Park East Stands Lot Edwin Duncan Hall Lot Farthing Auditorium Lot Greenwood Lot Holmes Center Lot John Thomas Hall Lot Justice/Coltrane Halls Lots Katharine Harper Hall Lot Legends Lot Raley Lot Rivers Street Parking Deck South Lot Stadium Lot Student Recreation Center Lot University Drive Parking Spaces New Parking Deck next to the Carol Grotnes Belk Library and Information Commons

THE ABOVE DESIGNATED AREAS ARE THE ONLY LOCATIONS APPROVED FOR TAILGATING WITH ALCOHOL. Consumption of alcohol outside designated areas and/or time periods constitutes a violation of Appalachian State University tailgating policy. Violators are subject to prosecution under the Appalachian State University Code of Student Conduct, the laws of The Town of Boone, and/or the laws of the State of North Carolina.

Alcohol consumption will not be permitted in any area during or after the game.

Tailgating is limited to directly behind your parked vehicle. Roadways cannot be blocked for any reason and more than one parking spot cannot be used.

Motor homes will not be allowed to park in campus parking lots the night before a game.

Tailgating sites will not open prior to 9:00 A.M. before the official beginning of the event.

Tailgating will not be permitted during the event.

Consumption of Alcohol

Consistent with North Carolina State Law, Underlineonly malt beverages and unfortified wine may be possessed or consumed. Spirituous liquor (including mixed drinks) is NOT permitted.Underline

Kegs and other common containers are not allowed at any time.

Glass containers are not allowed.

Drinking games, including, but not limited to, beer pong, and the use of devices intended to accelerate the consumption of alcohol, including, but not limited to, funnels or beer bongs, are prohibited.

Any participant who consumes alcoholic beverages at such events Underlinemust be able to produce a valid driver’s license or other photo ID that reflects the person’s ageUnderline upon request.

Consumption of alcoholic beverages is prohibited on any other part of the campus or on public streets that run through or are adjacent to the campus.

Consumption of alcoholic beverages may begin no more than 3 ½ hours before the starting time of the event. Consumption of alcoholic beverages after commencement of the event is prohibited. (University Alcohol Policy, Resource Manual, Administrative Policy 21)

Consumption and Preparation of Food

No food may be sold without proper University permit (either Food Services and/or Athletics).

Propane and charcoal grills are the only permissible sources of heat for cooking. Burned coals and/or residue from cooking may not be permitted to make contact with the paved surface of the parking lot. Hot coals must be completely extinguished with water prior to leaving the tailgating site.

Open flame fires, including fire pits, are prohibited.

Trash

All groups and individuals participating in tailgating are responsible for proper disposal of their trash and other debris such as charcoal. Recycling is strongly encouraged.

Trash containers will be provided throughout campus.

Solicitation

No sales activities are allowed on the Appalachian State University campus, including any/all tailgating areas, without permission from the appropriate University office, i.e. Athletics and/or Center for Student Involvement and Leadership. (Facility Use Policy, Section 11-Solicitation and Solicitors, Resource Manual)

Only Appalachian State University Athletics or their designated representatives will be allowed to sell merchandise at athletics events.

Structures

No permanent or semi-permanent structures may be constructed or placed for any activity on University grounds except by authority of the Vice Chancellor for Business Affairs or the Vice Chancellor for Student Development(Facility Use Policy, Section 5-Use of University Grounds and Exterior Facilities, Resource Manual).

Smoking Policy

Smoking is not allowed inside Kidd Brewer Stadium or within 50 ft. of any university facility.

If smoking in a designated area, smoking residue must be placed in appropriate receptacles. (Smoking Policy, Resource Manual)

Additional References

Authority

Contact Information

Effective Date

Revision Dates

Retrieved from "https://policy.appstate.edu/index.php?title=Excise_and_Sales_Tax&oldid=12833"