Bill Summary for H 400 (2017-2018)
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Summary date:
Mar 16 2017
Bill Information:
| View NCGA Bill Details | 2017-2018 Session |
AN ACT TO EXEMPT FROM SALES AND USE TAX THE RENTAL OF LINENS TO THE PROVIDER OF A RESIDENTIAL ACCOMMODATION.Intro. by Boswell, Iler, Shepard.
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Bill summary
Amends GS 105-164.4F to exempt the rental of linens for vacation rentals, if the three specified conditions are met, from the tax enacted in this statute.
Effective July 1, 2017, and applies to rental receipts for rentals with occupancy on or after that date