SECTION .3100 ‑ RADIO AND TELEVISION STATIONS

17 NCAC 07B .3101          RADIO AND TELEVISION RECEIPTS

Receipts of radio and television companies derived from the broadcasting or telecasting of programs are not subject to sales or use tax, unless the receipts are derived from certain digital property, video programming, or satellite digital audio radio service.

History Note:        Authority G.S. 105‑164.3; 105‑164.4; 105‑262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538;

Eff. February 1, 1976;

Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991;

Readopted Eff. February 1, 2024.