Video Programming Service

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.

File and pay now

Technical Publications for Video Programming Service

Last updated: