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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .3101

Radio And Television Receipts

Official textreports.oah.state.nc.us

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.

Last amended: 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.

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In this chapter (40 sections)
  1. 17-07b-2702 · Sales To Dental Laboratories
  2. 17-07b-2703 · Dental Supply Houses
  3. 17-07b-2801 · Florists: Nursery And Greenhouse Operators
  4. 17-07b-2802 · Florist Wire Sales
  5. 17-07b-2901 · Sales Through Vending Machines
  6. 17-07b-2902 · Sales Of Vending Machines
  7. 17-07b-2903 · Exclusion Of Tax From Receipts
  8. 17-07b-3001 · Trade-Ins
  9. 17-07b-3002 · Repossessions
  10. 17-07b-3003 · Returned Merchandise
  11. 17-07b-3004 · Used Property
  12. 17-07b-3005 · Repair Parts For Used Property
  13. 17-07b-3006 · Parts From Junked Autos
  14. 17-07b-3007 · Repair Parts For Exempt Property
  15. 17-07b-3008 · Trade-Up: Sales Of Used Articles
  16. 17-07b-3009 · Transfer Of Inventory Held For Resale To New Business
  17. 17-07b-3010 · Trade-Ins On Exempt Sales
  18. 17-07b-3011 · Used Property Sold For Repair Charges
  19. 17-07b-3012 · Trade: Grain For Flour
  20. 17-07b-3013 · Used Parts From Junked Property
  21. 17-07b-3101 · Radio And Television Receipts
  22. 17-07b-3102 · Broadcasting Equipment
  23. 17-07b-3103 · Rental Of Films: Recordings
  24. 17-07b-3104 · Broadcasting Accessories
  25. 17-07b-3105 · Sales Of Developed Film To Television Stations
  26. 17-07b-3106 · Cable Service Providers
  27. 17-07b-3107 · Production Companies
  28. 17-07b-3201 · Telecommunications And Telegraph Companies
  29. 17-07b-3202 · Telephone Company Property Subject To General Rate
  30. 17-07b-3203 · Toll Or Private Telecommunications Services
  31. 17-07b-3204 · Cellular Telecommunications Companies
  32. 17-07b-3301 · Exempt Prosthetic Devices
  33. 17-07b-3302 · Exempt Durable Medical Equipment And Durable Medical…
  34. 17-07b-3303 · Appliances Implanted In Patients
  35. 17-07b-3304 · Protective Helmets For Patients
  36. 17-07b-3305 · Hearing Aids
  37. 17-07b-3306 · Invalid Walkers: Walking Canes
  38. 17-07b-3402 · Monument Manufacturers: Tools And Supplies
  39. 17-07b-3403 · Supplies To Install Memorial Stones/Monument/Bronze Grave…
  40. 17-07b-3404 · Bronze Grave Markers
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