Sales & Use Tax Exemption

As of October 1, 2008, the current NC Sales and Use Tax is 4.5%.  Items subject to the State rate (4.5%) are also subject to a minimum 2.25% Local Sales and Use Tax.  Listed here by county are the combined (4.5% State rate plus applicable local rates) Sales and Use Tax rates presently in effect.

 A reduced “privilege tax” of just 1% is available for film production-related, in-state purchases and rentals.

 To apply and get savings:

1. 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).
2. Remit the form to your nearest NC Department of Revenue office via postal service or walk-in. You will be issued a certificate number.
3. Include your certificate number on Form E-595E (Certificate of Exemption).
4. Present Form E-595E at point-of-purchase/rental and enjoy immediate savings.

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
919.733.2151 Raleigh area