17 N.C. Admin. Code 7B.3101

Current through Register Vol. 39, No. 9, November 1, 2024

Section 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.

17 N.C. Admin. Code 07B .3101

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.

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 by North Carolina Register Volume 38, Issue 17, March 1, 2024 effective 2/1/2024.