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:
- 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).
- 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.
- Include your certificate number on Form E-595E (Certificate of Exemption).
- Present Form E-595E at point-of-purchase/rental and enjoy immediate savings.