SECTION .3100 ‑ RADIO AND TELEVISION STATIONS: MOTION PICTURE THEATRES

 

17 NCAC 07B .3101          RADIO AND TELEVISION: ETC. RECEIPTS

Receipts of radio and television companies for the broadcasting or telecasting of programs are not subject to sales or use tax.  Receipts of motion picture theatres derived from admission charges are not subject to sales or use tax.  Motion picture theatres making taxable sales of tangible personal property through concession stands or otherwise must register with the department and must collect and remit the applicable statutory state and local sales or use tax on such sales.

 

History Note:        Authority G.S. 105‑164.3; 105‑164.4; 105‑262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46;

Eff. February 1, 1976;

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