Prepared Food and Beverage Tax Returns Are Changing

Effective with the August 2024 Prepared Food & Beverage Tax Return (July sales), a new line item will be included on the form. This line item has been added to capture transactions completed by marketplace facilitators. A marketplace facilitator as defined in North Carolina General Statute 105-164.3 (133), is the retailer of each marketplace facilitated sale it makes on behalf of a seller. For example, if a third party accepts orders for your business and delivers those orders to the customer, that third party business is a marketplace facilitator.

On line three of the Prepared Food and Beverage Tax Return, businesses will deduct any sale reported on line one that was also reported and collected by a marketplace facilitator per the established contract with each marketplace facilitator.

Please contact the Office of the Tax Collector by email at [email protected] or phone at 980-314- 4400 with any questions. You can also visit or our office located at 3205 Freedom Dr. Suite 3000, Entrance D or E Charlotte NC 28208.