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Introduced Senate Bill (S)

DIGEST

Taxation of online travel services. Extends the various innkeeper's taxes to cover the rental of a residential unit for fewer than 30 days. Provides that a facilitator who accepts payment on a transaction to which the innkeeper's tax applies is required to register with the department of state revenue as a retail merchant and collect innkeeper's taxes on the transaction. Taxation of online travel services. Extends the various innkeeper's taxes to cover the rental of a residential unit for fewer than 30 days. Provides that a facilitator who accepts payment on a transaction to which the innkeeper's tax applies is required to register with the department of state revenue as a retail merchant and collect innkeeper's taxes on the transaction.