GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2017

S                                                                                                                                                    D

SENATE BILL DRS15054-MC-63   (02/08)

Short Title:      Exempt Vacation Linen Rentals From Sales Tax.		(Public)
Sponsors:	Senators Cook, Tillman, and McInnis (Primary Sponsors).
Referred to:

A BILL TO BE ENTITLED

AN ACT to exempt from sales and use tax the rental of linens to the provider of a residential accommodation.

The General Assembly of North Carolina enacts:

SECTION 1.  G.S. 105‑164.13 is amended by adding a new subdivision to read:

"(69) The rental of linens to a facilitator, rental agent, or provider of an accommodation for use in a residential accommodation rental taxed pursuant to G.S. 105‑164.4F. The definitions of G.S. 105‑164.4F apply in this subdivision."

SECTION 2.  This act becomes effective July 1, 2017, and applies to rentals of linens occurring on or after that date.