Sales and Use Tax Exemption

A reduced privilege tax of 1% is available for film production-related, in-state purchases, and rentals. (Normal NC Sales and Use Tax is 7%.)

To apply and get savings:

  1. Register with the NC 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. Submit the completed form to the 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.