Gross receipts derived from providing video programming to a subscriber in North Carolina are subject to the 7.00% combined general rate of sales and use tax. Video programming includes but is not limited to cable service and direct-to-home satellite service.
The gross receipts derived from providing video programming and the 7.00% combined general rate of sales and use tax thereon are to be reported to the Department on Form E-500E, Combined General Rate Sales and Use Tax Return.
Technical Publications for Video Programming Service
- Sales and Use Tax Bulletins - See Video Programming, Satellite Digital Audio Radio Service, and Other Related Items Bulletin
- Important Notice: Sales Tax on Video Programming Services (10-06)
- Important Notice: Cable Service and Broadcasting Equipment (10-05)