Sales of prepared foods or meals by railroads, Pullman cars, steamships, airlines or other transportation company diners, while within this state, are subject to the applicable statutory state and local sales or use tax.
17 N.C. Admin. Code 07B .2204
Eff. February 1, 1976;
Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991.
Eff. February 1, 1976;
Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991.