AK HB310

Imposes a 3% state tax on room rent for lodging in hotels, motels, and other temporary accommodations, effective January 1, 2027

Exempts rentals exceeding 30 days, federal or state officials traveling on official business, and foreign government officials when tax is prohibited by federal law or treaty

Requires room rental network companies (online platforms like Airbnb) to collect and remit the tax for bookings made through their platforms; individual room providers must collect the tax for direct rentals

Room rental network companies must register with the state department

State bed tax applies in addition to any existing municipal room rental taxes