Accommodation Facilitator Report

An accommodation facilitator must file an annual report with the Secretary by March 31 of each year for the prior calendar year for accommodation rentals it makes.  The annual report must 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.  

The accommodation facilitator report should be provided on a physical medium such as a USB flash drive or cd, in either a .txt or .csv file format utlizing 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.