Skip to main content
GET THE LATEST INFORMATION

Most Service Centers are now open to the public for walk-in traffic on a limited schedule. Appointments are recommended and walk-ins are first come, first serve. Walk-ins and appointment information

An official website of the State of North Carolina An official website of NC How you know

State Government websites value user privacy. To learn more, view our full privacy policy.

Secure websites use HTTPS certificates. A lock icon or https:// means you’ve safely connected to the official website.

Utility Menu

  • NC.GOV
  • AGENCIES
  • JOBS
  • SERVICES
Home

Main menu

  • File & Pay
    • File & Pay
    • eFile for Individuals
    • eFile for Businesses
    • Motor Carrier (IFTA/IN) eFile
    • Motor Fuels eFile
    • eFile Resources
    • eServices
    • eBusiness Center
    • Payment Methods
    • Amended Individual Income Tax
    • Direct Deposit
    • Mailing Payments
    • Electronic Funds Transfer
    • Extension for Filing Individual Income Tax Return
    • Individual Estimated Income Tax-Form NC-40
    • Individual Income Tax - Form D-400V
    • The Refund Process
    • Pay a Bill or Notice (Notice Required)
    • Sales and Use Tax File and Pay - E-500
    • Sales and Use Electronic Data Interchange (EDI)
    • Step by Step Instructions for eFile
    • Electronic Filing Options and Requirements
  • Taxes & Forms
    • Taxes & Forms
    • Individual Income Tax
    • Sales and Use Tax
    • Withholding Tax
    • Corporate Income & Franchise Tax
    • Motor Carrier Tax (IFTA/IN)
    • Privilege License Tax
    • Motor Fuels Tax
    • Alcoholic Beverages Tax
    • Tobacco Products Tax
    • Partnership Tax
    • Property Tax
    • Collections – Past Due Taxes
    • Business Registration
    • Information for Tax Professionals
    • Policies
    • Order Tax Forms and Instructions
    • Other Taxes And Fees
    • Frequently Asked Questions About Traditional and Web Fill-In Forms
    • IFTA Annual Interest Rates
    • Motor Carrier Seminars
    • Business & Income Tax Seminars
    • Power of Attorney
  • Received a Notice
    • Received a Notice
    • Authorization for Bank Draft Installment Agreement
    • Garnishment Release Letter
    • Updated Individual Income Tax Adjustment Notice
    • Attachment and Garnishment – Employer Copy
    • Attachment and Garnishment – Taxpayer Copy
    • Confirmation of Installment Payment Agreement
    • Default Notice
    • Delinquent Notice
    • Notice of Collection
    • Notice of Collection – Amount Shown Due But Not Paid In Full
    • Notice of Individual Income Tax Assessment
    • Notice to File a Return
    • Payment Agreement Installment Notice
    • Privilege Tax Renewal Notice
    • Unclaimed Refund Letter
  • News
    • News
    • Notices and Updates
    • Press Releases
    • Reports and Statistics
  • About Us
    • About Us
    • Follow Us
    • Administration and Leadership
    • Careers
    • History of Department
    • DORSAT
    • Public Participation Plan
    • IT Information for Bidders
    • Climate Change & Clean Energy: Plans & Progress
    • Mission and Vision
  • Contact Us
    • Contact Us
    • E-Alerts
    • Customer Service Numbers
    • Mailing Addresses
    • Media Requests
    • Office Locations
    • Office of the Taxpayer Advocate
    • Records Requests
    • Report Tax Fraud
    • Request a Speaker for Your Group
    • Request a Service Center Appointment
    • Report Identity Theft
    • Customer Education

Utility Menu

  • NC.GOV
  • AGENCIES
  • JOBS
  • SERVICES

Site Page Hero Image

  1. Home
  2. Taxes & Forms
  3. Sales and Use Tax
  4. Written Determinations Sales and Use Tax
  5. SUPLR 2020-0009 Retail Sales of Audiovisual Works

SUPLR 2020-0009 Retail Sales of Audiovisual Works

Documents

  • SUPLR 2020-0009 Retail Sales of Audiovisual Works

Side Nav

  • File & Pay
  • Taxes & Forms
    • Individual Income Tax
    • Sales and Use Tax
      • Who Should Register for Sales and Use Tax?
      • Overview of Sales and Use Taxes
      • General Sales and Use Tax
      • Admission Charges
      • Aircraft and Qualified Jet Engines
      • Aviation Gasoline and Jet Fuel
      • Boats
      • Certain Digital Property
      • Dry Cleaners, Laundries, Apparel and Linen Rental Businesses, and Other Similar Businesses
      • Electricity
      • Food, Non-Qualifying Food, and Prepaid Meal Plans
      • Lease or Rental of Tangible Personal Property
      • Manufactured and Modular Homes
      • Piped Natural Gas
      • Prepaid Telephone Calling Service
      • Real Property Contracts
      • Rentals of Accommodations
      • Repair, Maintenance, and Installation Services; and Other Repair Information
      • Satellite Digital Audio Radio Service
      • Service Contracts
      • Specialty Markets or Other Events
      • Spirituous Liquor
      • Telecommunications Service and Ancillary Service
      • Use Tax
      • Video Programming Service
      • Sales and Use Tax Filing Requirements & Payment Options
      • Sale and Purchase Exemptions
      • Sales and Use Tax Rates & Other Information
      • Sales and Use Tax Forms and Certificates
      • Frequently Asked Questions
      • How to Amend Your Return
      • Accepted Wastewater Dispersal System
      • Important Notice – Disaster Assistance Payments
      • Sales and Use Tax Technical References
      • Accompanying Schedules/Attachments
      • Streamlined Sales Tax Information
      • Sales and Use Tax Registration
      • Amended Returns and Refund Claims
      • Sales and Use Tax Revenue Law
      • Written Determinations Sales and Use Tax
        • SUPLR 2022-0004 Retail Sales of Help Desk Services
        • SUPLR 2022-0005 Durable Medical Equipment Not Sold on Prescription
      • How to File Sales and Use Tax Resources
      • Remote Sales
    • Withholding Tax
    • Corporate Income & Franchise Tax
    • Motor Carrier Tax (IFTA/IN)
    • Privilege License Tax
    • Motor Fuels Tax
    • Alcoholic Beverages Tax
    • Tobacco Products Tax
    • Partnership Tax
    • Property Tax
    • Collections – Past Due Taxes
    • Business Registration
    • Information for Tax Professionals
    • Policies
    • Order Tax Forms and Instructions
    • Other Taxes And Fees
    • Frequently Asked Questions About Traditional and Web Fill-In Forms
    • IFTA Annual Interest Rates
    • Motor Carrier Seminars
    • Business & Income Tax Seminars
    • Power of Attorney
  • Received a Notice
  • News
  • About Us
  • Contact Us

Contact Information

North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

Activity Feed

Tweets by NCDOR

Follow Us

  • Facebook
  • Twitter
  • Instagram
  • YouTube
  • LinkedIn

Network Menu

  • EMPLOYEE DIRECTORY
  • nc.gov
  • Website Feedback
  • Accessibility
  • Disclaimer & Terms of Use
  • Privacy Policy
  • Open Budget
Hosted on Digital Commons