North Carolina

Enacted Legislation (Signed by the Governor)

November 31, 2009

Effective October 1, 2009, the Department of Revenue has amended the  regulations to provide that the following are exempt from sales and use tax: sales to motion picture firms of cameras, film and props or building materials used in the construction of sets that are used in the actual filming of movies for sales, lease or rental; and sales of chemicals and eqipment used to develop and edit film that is used to produe release prints.  Previously, the regulation provided that such sales were taxable at the rate of 1%.    

For more information please contact:

Joe Bessacini
Vice President, Film & TV Production Incentives
818-480-4427
jbessacini@castandcrew.com

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