Accommodation Tax Refund
When staying in North Carolina, receive a refund and cessation of taxes on accommodation rentals reaching or exceeding 90 days. Receipts derived from the rental of any room, lodging or accommodation to the same person for a period of 90 continuousdaysor more are NOT subject to the general rate of State tax (5.5%) and any applicable local sales or use tax (minimum 2.25%.)
After a guest's 90th consecutive day of occupancy collection of all taxes stop and a refund is issued for all taxes paid for the first 90 days.
For more information, read the bulletin from the NC Department of Revenue.