How JustAnswer Works:
  • Ask an Expert
    Experts are full of valuable knowledge and are ready to help with any question. Credentials confirmed by a Fortune 500 verification firm.
  • Get a Professional Answer
    Via email, text message, or notification as you wait on our site.
    Ask follow up questions if you need to.
  • 100% Satisfaction Guarantee
    Rate the answer you receive.
Ask Matt Kesler Your Own Question
Matt Kesler
Matt Kesler, Accountant
Category: Tax
Satisfied Customers: 2734
Experience:  BS in Accounting and BS in Finance
Type Your Tax Question Here...
Matt Kesler is online now
A new question is answered every 9 seconds

Tax exemption form Hotel Sales Tax in North Carolina

Customer Question

Not a tax exempt organization
Specifically interested in Being exempt from North Carolina hotel sales tax due to occupying a room for more than 90 Days .
The occupant of the room and the room varies as need be as it is for a company employee .
I am aware of the Sales and Technical bulletin Section 27 Part C dated 06/01/2002, Need rulings that support that teh exemption applies even if it is not for teh same person .
Submitted: 8 years ago.
Category: Tax
Expert:  Matt Kesler replied 8 years ago.
Is the room rented in the name of the corporation each time?

Or is each room rented in the name of the particular individual occupying the room each time (even if the corporation pays each time)?
Customer: replied 8 years ago.
The room is rented in the corporation name , not the individual name .

The hotel has entered into an agreement with the corporation to provide hotel rooms for employees for a period longer than 90 days .
Expert:  Matt Kesler replied 8 years ago.
Sorry for that delay. Just trying to better understand the organization of the Hotel Tax (Referred to as the Occupancy Tax in North Carolina).

This tax is collected by local municipalities so any variances will be set by those municipalities.

Therefore, I need to know in which city this hotel is located to provide an accurate answer.
Customer: replied 8 years ago.
My question is reference State slaes tax and County Occupancy specifically the county of mecklenburge city of Charlotte

Both have teh 90 day rule.

Need rulings reference that the exemption applies for corporation .
Expert:  Matt Kesler replied 8 years ago.
Here is a great support for the 90 day rule in Mecklenburg. If you look at #7 and #8 on the Instructions section of this document (the Occupancy Tax Return) you'll see it specifically state that receipts after 90 days are not owed and that once 90 days is reached days 1-89 are refunded.

However, I see no such corresponding rule for the Sales and Use Tax and nowhere that it specifically allows for multiple rooms (Although the information at the end mentions 'room or rooms' so it would seem to apply) and as long as the corporation rents each room that would be one 'person' renting the rooms.

I've never heard of the Sales and Use Tax being waived for that reason and I see no support for it's being waived.

Therefore, I am going to OPT-OUT and allow another expert to take a look at the question and hopefully provide a definitive proof for the Sales and Use Tax being waived as well since I see no sign that it would be waived for any reason.
Customer: replied 8 years ago.
Thank you .

I am aware of the existance of the 90 Day rule for both the state and the county . We have used hotels and soem seem to expemt all taxes and others seem to argue that the rule does nopt apply since tne occupant of the room is not the same person .

I have asked teh dept of rev for a ruling ,however it takes time to get one an therfore I am checking if any body can look at soem rulings refernce the same .


JustAnswer in the News:

Ask-a-doc Web sites: If you've got a quick question, you can try to get an answer from sites that say they have various specialists on hand to give quick answers... seen a spike since October in legal questions from readers about layoffs, unemployment and severance.
Web sites like
...leave nothing to chance.
Traffic on JustAnswer rose 14 percent...and had nearly 400,000 page views in 30 days...inquiries related to stress, high blood pressure, drinking and heart pain jumped 33 percent.
Tory Johnson, GMA Workplace Contributor, discusses work-from-home jobs, such as JustAnswer in which verified Experts answer people’s questions.
I will tell you that...the things you have to go through to be an Expert are quite rigorous.

What Customers are Saying:

  • I really was impressed with the prompt response. Your expert was not only a tax expert, but a people expert!!! Her genuine and caring attitude came across in her response... T.G.W Matteson, IL
< Previous | Next >
  • I really was impressed with the prompt response. Your expert was not only a tax expert, but a people expert!!! Her genuine and caring attitude came across in her response... T.G.W Matteson, IL
  • I WON!!! I just wanted you to know that your original answer gave me the courage and confidence to go into yesterday's audit ready to fight. Bonnie Chesnee, SC
  • Great service. Answered my complex tax question in detail and provided a lot of additional useful information for my specific situation. John Minneapolis, MN
  • Excellent information, very quick reply. The experts really take the time to address your questions, it is well worth the fee, for the peace of mind they can provide you with. Orville Hesperia, California
  • Wonderful service, prompt, efficient, and accurate. Couldn't have asked for more. I cannot thank you enough for your help. Mary C. Freshfield, Liverpool, UK
  • This expert is wonderful. They truly know what they are talking about, and they actually care about you. They really helped put my nerves at ease. Thank you so much!!!! Alex Los Angeles, CA
  • Thank you for all your help. It is nice to know that this service is here for people like myself, who need answers fast and are not sure who to consult. GP Hesperia, CA

Meet The Experts:

  • Wallstreet Esq.

    Wallstreet Esq.

    Tax Attorney

    Satisfied Customers:

    10 years experience
< Last | Next >
  • Wallstreet Esq.'s Avatar

    Wallstreet Esq.

    Tax Attorney

    Satisfied Customers:

    10 years experience
  • Mark D's Avatar

    Mark D

    Enrolled Agent

    Satisfied Customers:

    MBA, EA, Specializing in Business and Individual Tax Returns and Issues
  • Richard's Avatar


    Tax Attorney

    Satisfied Customers:

    29 years of experience as a tax, real estate, and business attorney.
  • Robin D.'s Avatar

    Robin D.

    Senior Tax Advisor 4

    Satisfied Customers:

    15years with H & R Block. Divisional leader, Instructor
  • Megan C's Avatar

    Megan C

    Certified Public Accountant (CPA)

    Satisfied Customers:

    Licensed CPA, CFE, CMA, CGMA who teaches accounting courses at Master's Level
  • jgordosea's Avatar


    Enrolled Agent

    Satisfied Customers:

    I've prepared all types of taxes since 1987.
  • R. Klein, EA's Avatar

    R. Klein, EA

    Enrolled Agent

    Satisfied Customers:

    Over 20 Years experience