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.

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.  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.

Additional Information for Video Programming Service

Forms for Video Programming Service

Important Notices for Video Programming Service