NC S842

Exempts from sales and use tax the rental of linens provided by vacation accommodation operators or their agents, effective July 1, 2016.

Applies only to residences, cottages, or similar lodging facilities that are not hotels or motels.

Requires that linen rental be optional for guests with an additional charge, and not mandatory by the accommodation provider.

Requires linen rental charges to be separately stated and identified on invoices or billing documents provided to guests.