Video Programming Service Sales and Use Tax

Retail sales of video programming services to subscribers in North Carolina are subject to a 7% combined general rate of tax. Video programming includes but is not limited to cable service and direct-to-home satellite service.

The video programming service sales and use tax is to be reported separately to the Department on the Utility and Liquor Sales and Use Tax Return, Form E-500E. Information about the filing frequency and due date requirements can be found in Filing Frequency and Due Dates. For additional information on video programming service, refer to Section 20 of the Sales and Use Tax Technical Bulletins.