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Movie companies pay, at the most, 1% in sales tax

And other stuff.

All businesses and individuals providing accommodations in New Hanover County such as a hotel, motel, inn, residence, or other short term rental, charge a Room Occupancy Tax. This tax is in addition to the state and local Sales and Use Tax of 7.75%. The combined total of taxes on accommodations is 13.75%.

After a guest’s 90th consecutive day of occupancy, collection of all taxes stop (Sales and Use Tax and Room Occupancy Tax), and a refund is issued for all taxes paid (the entire 13.75%) for the first 90 days.

North Carolina does not charge filmmakers for use of state-owned and maintained property. Details below:

§ 143-162.2. Use of public property by production companies.

If a State agency makes real property available to a production company for a production, it shall not charge any fee other than reimbursement of actual costs incurred and actual revenues lost by the agency. As used in this section, the term "production company" has the meaning provided in G.S. 105-164.3. This section does not require a State agency to make real property available to a production company for a production. (2000-153, s. 3.)

Are there sales tax discounts? 1% sales tax cap on all items purchased for use in a production
(NC state sales tax is 7%). For details see: http://www.ncfilm.com/incentives-benefits.html

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