Important Notice: Park Model RV is Exempt from Sales and Use Tax

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This document serves as notice that effective July 1, 2016, the Revenue Laws of North Carolina are amended and provide the sale of a park model RV is not subject to sales and use tax. Rather, a park model RV is classified as a motor vehicle, the sale of which is exempt from sales and use tax pursuant to N.C. Gen. Stat. § 105-164.13(32). This important notice is not intended to address the application of sales and use tax to the sale, lease or rental of a park model home that does not meet the definition of a “park model RV” as provided herein.