Accommodation Facilitator Report

Note: In accordance with Session Law 2022-13, the requirement to file an Accommodation Facilitator Report annually has been repealed effective June 29, 2022. As a result, an accommodation facilitator is not required to file the annual report for calendar year 2022 and years thereafter.  

Prior to June 29, 2022, an accommodation facilitator was required to file an annual report with the Secretary by March 31 of each year for the prior calendar year for the accommodation rentals it made during the prior calendar year.  The annual report was to be provided in electronic format and include the following information:

  • The property owner's name,
  • The property owner's mailing address,
  • The physical location of the accommodation,
  • Gross receipts information for the rentals.  

An accommodation facilitator report filed for calendar year 2020 or 2021 should be provided on a physical medium such as a USB flash drive or cd, in either a .txt or .csv file format utilizing the following naming convention: AccFcltr_YYYY_Your_Business_Name_CurrentDate.txt or .csv (ex. AccFcltr_2020_Sample_Facilitator_20200331.txt.) 

The flash drive or cd must include a handwritten or printed label including the file name.  The report may only be used by the Secretary, and any person receiving the report, pursuant to G.S. 105-259, for tax compliance purposes. 

The Accommodation Facilitator Report should be mailed to:

North Carolina Department of Revenue
Sales and Use Tax Division
P.O. Box 871
Raleigh, NC 27602-0871

If you have questions regarding this report, contact the North Carolina Department of Revenue (NCDOR) at 919-754-2500 (8:00 am until 5:00 pm EST, Monday through Friday). Press 3 to speak with a Sales and Use tax representative.