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State Regulation

The short-term rental landscape in North Carolina is characterized by a state-level framework that restricts local governments from banning or excessively regulating these rentals, balanced by provisions that allow cities to impose certain health, safety, and zoning standards. Property owners and potential hosts should stay informed about ongoing legislative changes and local ordinances to ensure compliance.

Is there a statewide definition of STR?

Regulations for Short Term Rentals are applicable to residential units utilized for providing overnight accommodation to guests for periods not exceeding 30 days, in exchange for payment. These regulations cover lodging arrangements that may involve either a part or the entirety of the dwelling unit, including any or all sections of an accessory structure.

statewide registration requirement
Statewide Registration Requirement

Operators of short-term rentals in North Carolina must legally register with the North Carolina Department of Revenue, a process which can be completed online to acquire a state Sales and Use Tax Certificate of Registration. Moreover, depending on their location, they might also be obligated to register with their local tax authority and submit local lodging tax returns, alongside fulfilling state-level registration and filing obligations.

What is the length of stay of STR in the state?

A duration not exceeding 30 days in return for payment.

Statewide Tax Requirement

Prior to beginning tax collection for your Short-Term Rental (STR), it's a legal necessity to register with the North Carolina Department of Revenue. Through this registration, you'll acquire a Sales and Use Tax Certificate of Registration. Additionally, depending on your specific location, you might also have to register with local tax authorities. This might entail submitting local lodging tax returns in addition to fulfilling state registration and filing obligations.

Access the latest compliance requirement for your local jurisdictions below


Lodge compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.

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