AR SB663

Adds "accommodations intermediaries" to the list of entities required to collect and remit sales tax on furnishing rooms, suites, condominiums, townhouses, rental houses, and other accommodations to transient guests.

Defines "accommodations intermediary" as a person other than the owner, operator, or manager who brokers, coordinates, or arranges for the sale or use of accommodations.

Defines "furnishing" to include brokering, coordinating, making available for, or otherwise arranging for the sale or use of accommodations by a purchaser.

Requires any person collecting a tax under the sales tax chapter to remit the tax to the state in accordance with applicable law.

Makes the same clarifications applicable to tourism tax collection on accommodations furnished to transient guests with retroactive effect to January 1, 1999.