Receipts derived from the rental of any room, lodging or accommodation to the same person for a period of 90 continuous days or more are NOT subject to the general rate of State tax (5.5%) and any applicable local sales or use tax (minimum 2.25%.)
After a guest’s 90th consecutive day of occupancy collection of all taxes stop and a refund is issued for all taxes paid for the first 90 days.
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North Carolina does not charge filmmakers for use of state-owned property.
The State is not required to make real property available to a production company for a production, however if it does, it will not charge any fee other than reimbursement of actual costs incurred and actual revenues lost by the agency.
All requests for the use of state buildings, parks, highways, etc. are coordinated through the North Carolina Film Office. Extensive or unusual use of highways requires 30 days notice to ensure availability. Contact the NC State Film Office at 919-733-9900, Fax 919-733-0110, 301 North Wilmington Street, 1st Floor, Raleigh, NC 27626.