Recently, Mississippi defined the term “hotel” for sales tax purposes to mean any entity or individual engaged in the business of furnishing or providing one or more rooms intended or designed for dwelling, lodging, or sleeping purposes to accommodate transient guests. This includes any building that is used, maintained, or advertised as a place for temporary guests to use as a sleeping accommodation. (H.B. 1248, Laws 2007, effective April 18, 2007)