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Illinois Enacts Hotel Tax Exemption for Religious Organizations


Hospitality

Effective July 1, 2017, Illinois has enacted an exemption from the Hotel Operators’ Occupation Tax for entities that are organized and operated exclusively for religious purposes and possess an active Exemption Identification Number (EIN).  The exemption applies when the entity acts as a hotel operator renting, leasing or letting rooms in furtherance of the purposes for which it is organized; or to entities that are organized and operated exclusively for religious purposes, possess an active EIN, and rent the rooms in furtherance of the purposes for which they are organized. For purposes of the Hotel Operators’ Occupation Tax, the term “hotel” now also includes retreat centers, conference centers and hunting lodges. (P.A. 100-213 (S.B. 587), Laws 2017)

(10/23/2017)
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