For housing near North Carolina A&T State University, are refunded accommodation deposits treated the same as retained rental charges for sales tax?

By CollegeHousing.ai · Source record dated

DIRECT ANSWER

Official page observed October 16, 2026; undated policy or program details require confirmation before a binding commitment. Confirm current requirements and the actual student, employee, household or property circumstances with the cited authority. No property inventory or named professional is assigned by this answer.

NCDOR lists separately stated security deposits refunded to an accommodation purchaser among charges not subject to sales/use tax. Track deposit refunds separately from retained accommodation receipts; this is accommodation-tax guidance, not the residential security-deposit custody rule.

Answer

NCDOR lists separately stated security deposits refunded to an accommodation purchaser among charges not subject to sales/use tax. Track deposit refunds separately from retained accommodation receipts; this is accommodation-tax guidance, not the residential security-deposit custody rule.

Scope and verification

Official page observed October 16, 2026; undated policy or program details require confirmation before a binding commitment.

Confirm current requirements and the actual student, employee, household or property circumstances with the cited authority. No property inventory or named professional is assigned by this answer.

Sources & verification

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