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

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.