Certificate of Exemption
Productions qualifying for the 15% film credit, a reduced “privilege tax” of just 1% is available for film production-related, in-state purchases and rentals.
Productions qualifying for the 25% film credit the reduced “privilege tax” of 1% is not available. However, the production still needs to take this exemption at the point-of-sale." The production will be assessed the difference at the time of the incentive audit.
To apply and get savings:
- Register with the N.C. Department of Revenue by completing Form NC-BR (the North Carolina Business Registration Application for Income Tax Withholding, Sales and Use Tax, Machinery Equipment, and Manufacturing Fuel Tax).
- Remit the form to your nearest NC Department of Revenue office via postal service or walk-in. You will be issued a certificate number.
- Include your certificate number on Form E-595E (Certificate of Exemption).
- Present Form E-595E at point-of-purchase/rental and enjoy immediate savings.
As of September 1, 2009, the current NC Sales and Use Tax is 5.5%. Items subject to the State rate (5.5%) are also subject to a minimum 2.25% Local Sales and Use Tax. Listed here by county are the combined (5.5% State rate plus applicable local rates) Sales and Use Tax rates presently in effect.
Direct contact information:
Tax Payer Assistance
N.C. Department of Revenue
P.O. Box 25000
Raleigh, North Carolina 27640-0700
877.252.3052 toll free
