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.

For a business or person who is not registered with the Department and is required to collect and/or remit sales or use tax on video programming service, register online using the online business registration portal.  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, Utility and Liquor Sales and Use Tax Return.

Additional Information for Video Programming Service

Technical Publications for Video Programming Service