A sales tax will be assessed on several items that were not taxed previously:

  1. Service contracts (or extended warranties) on appliances, electronics, auto repairs, and other items
  2. Food served in university dining halls
  3. Admission tickets to college and professional sporting events
  4. Admission tickets to concerts, stage shows, and plays
  5. Admission tickets to amusement parks, zoos, and other venues
  6. Movie tickets
  7. Newspaper subscriptions

The tax on utility bills will rise from 3% to 7%.

The tax rate on mobile home sales had been 2%, capped at $300, and 2.5% on modular
homes with no cap; the rate has now risen to 4.75% on both mobile homes and modular
homes, with no cap.

The following figures are used for the sales tax calculations:

  1. Ticket prices of Panthers games:  $80, 150, or 400, depending on seat location
  2. Ticket prices of Hornets games:  $82, 150, or 250, depending on seat location
  3. Ticket prices of Hurricanes games:  $20, 55, or 160, depending on seat location
  4. Ticket prices of concerts:  $60, 220, or 700, depending on seat location and performer
  5. Ticket prices of circus:  $30, 80, or 120, depending on seat location
  6. Movie ticket price:  $6

The sales tax rate is 6.75%.

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