NC H400

Exempts rental of linens from sales and use tax when provided by a residential accommodation provider for a separate, optional charge.

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

Requires linen rental charges to be optional (not mandatory) and separately itemized on the invoice or billing document.

Becomes effective July 1, 2017, and applies to accommodation rentals occupied on or after that date.