NC S1185

Redefines "accommodations" subject to North Carolina sales tax to include hotel rooms, motel rooms, residences, cottages, and similar spaces, with tax applied to the rental sales price regardless of whether payment goes directly to the provider or through a third party.

Establishes that rental agents and facilitators who arrange accommodation rentals are considered retailers liable for sales tax, with facilitators required to report the full sales price (including facilitation fees) to the accommodation provider, who then remits the tax.

Expands the definition of persons liable for tax to include rental agents (real estate brokers) and third-party facilitators, relieving the accommodation provider of liability when a rental agent is responsible.

Applies the same room occupancy tax rules for counties and cities to align with state sales tax treatment, requiring persons who remit state sales tax on accommodations to also remit local room occupancy taxes on the same gross receipts and calculated the same way.

Takes effect January 1, 2011, and applies to gross receipts from accommodations provided on or after that date.