The Minnesota Department of Revenue released a sales and use tax industry guide for hotels and other lodging establishments.
Wisconsin Provides Guidance on Lodging Marketplace Tax Duties
Wisconsin has issued a bulletin with guidance on tax responsibilities for persons offering short-term lodging through third-party websites (such as Airbnb and VRBO).
Illinois Enacts Hotel Tax Exemption for Religious Organizations
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).
North Carolina Issues Letter Ruling on Taxability of Hotel Stays
Hotel stays over 90 days in North Carolina are exempt from state sales tax, even if a guest checks out and immediately checks back during the period to take advantage of a discount.
Airbnb to Collect Sales Taxes in South Dakota
Beginning September 1, 2017, Airbnb will collect and remit state and municipal taxes on all eligible bookings in South Dakota. The appropriate taxes will be charged when booking through Airbnb.
South Carolina Will No Longer Mail Admissions Tax Returns
Effective June 1, 2017, the South Carolina Department of Revenue will no longer mail Admissions Tax Returns to taxpayers. Admissions tax must be collected when an admission fee has been charged.
Online Travel Companies Not Liable for Hotel Accommodations Tax in Chicago
An Illinois appellate court determined that online travel companies were not liable for Chicago’s hotel accommodations tax on facilitation and service fees charged to customers reserving hotel rooms, as the fees were not rent.
Utah Enacts Transient Room Tax, Effective January 1, 2018
Utah has enacted a transient room tax on transactions involving tourist home, hotel, motel, or trailer court accommodations and services that are regularly rented for less than 30 consecutive days.
Chicago Personal Property Lease Tax Does Not Apply Outside City Limits
The Illinois Supreme Court held that Chicago’s taxation of car rentals outside city limits under the personal property lease transaction tax ordinance violates the home rule article of the Illinois Constitution.
Jurisdictions in California, Colorado and Illinois Approve Soda Taxes
On November 8, 2016, the San Francisco, Oakland, and Albany jurisdictions in California and the Boulder jurisdiction in Colorado approved “soda taxes” through ballot measure.
Separately Stated Food and Beverage Services Charges Exempt in Indiana
An Indiana hotel operator, which provided meeting rooms and made food and beverages arrangements, was not liable for sales tax on separately stated service charges for serving food and beverages on customer invoices.
Airbnb Required to Collect Meals and Rooms Tax in Vermont
Beginning October 1, 2016, Airbnb will collect and remit meals and rooms tax on payments for lodging offered by its hosts located in Vermont. Airbnb hosts are not responsible for any back taxes they have failed to collect.
Rhode Island Issues Notice Regarding Taxation of Ride Sharing Services
Rhode Island issued a notice regarding legislation that imposes sales and use tax on transportation network companies or ride sharing companies, such as Uber and Lyft, effective July 1, 2016.
Short-Term Home Rentals Made Through Rental Websites Taxable in Tennessee
Individuals using rental websites to rent their homes on a short-term basis must collect and remit Tennessee sales tax. More…
Electricity Used by Restaurants Exempt in Indiana
Electricity used by a restaurant group qualified for the consumption exemption from Indiana sales and use tax. More…
Idaho Homeowners Must Charge Sales Tax on Short-Term Rentals
Idaho homeowners must collect Idaho sales and travel and convention tax on short-term rentals. More…
Rhode Island Amends Definition of Hotel for Sales Tax and Hotel Tax Purposes
Rhode Island amended the definition of hotel for sales and hotel tax purposes, effective 07/01/15. More…
New Jersey Imposes Admissions Surcharge
The New Jersey Division of Taxation authorized municipalities to impose a 5% surcharge of each admission charge to a major place of amusement that is subject to New Jersey sales tax, effective April 1, 2010. The surcharge must be separately…
New Jersey Taxes Carnival and Circus Tickets Sold by Exempt Organizations
These tickets are subject to the full applicable sales tax rate. Section 9(f)(2) of the New Jersey Sales and Use Tax Act provides that the exemption for qualifying non-profit organizations does not apply in the case of admissions to “carnivals,…
New Jersey Municipalities Authorized to Impose Surcharge on Admissions to Certain Places
A New Jersey ordinance imposing a 5% surcharge on admission charges that are subject to sales tax may be adopted by municipalities that have a major place of amusement. Any surcharge imposed is not considered part of the sale price…
Michigan Exempts Sponsorship of Certain Athletic Events
A recently enacted amendment to Michigan\’s tax law provides exemptions of retail sale of tangible personal property provided in a sponsor contract if the event meets certain criteria.
Louisiana has issued Revenue Ruling No. 04-004 on the taxability of charges by hotels.
It has been found that no-show charges for guaranteed rooms are taxable.
Connecticut has outlined the necessary steps exempt organizations must take in order to properly purchase meals and lodging exempt from sales and use taxes.
The policy statement makes it clear that exempt entities must follow specific guidelines and submit the proper information to the Connecticut Department of Revenue Services at least three weeks in advance to purchase meals and lodging tax exempt for a specific event.
Ohio amusement rides.
Amusement rides and station houses, where people wait to board the rides, are considered to be business fixtures, therefore making any related purchases subject to use tax. The amusement rides and station houses are business fixtures because independent of the…