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Digital Property

The general State and applicable local and transit rates of sales and use tax apply to the sales price of digital property that is sold at retail, is delivered or accessed electronically, is not considered tangible personal property, and would be subject to tax under Article 5 of Chapter 105 of the N.C. General Statutes if sold in a tangible medium. Digital property includes: an audio work; an audiovisual work; a book, a magazine, a newspaper, a newsletter, a report, or another publication; and a photograph or greeting card.

Gross receipts derived from the sale of digital property and the sales and use tax thereon are to be reported to the Department on Form E-500, Sales and Use Tax Return, or through the Department’s online filing and payment system.

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Technical Publications for Digital Property

 

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