IN HB1284

Legislative Description

Sales tax facilitator provisions and study. Extends the effective date from July 1, 2017 to July 1, 2018 for provisions in the sales tax code declaring that a person is a retail merchant making a retail transaction if the person furnishes rooms, lodgings, or accommodations in a house, condominium, or apartment for transient residential housing for consideration. Repeals those same provisions effective July 1, 2018. Extends the effective date from July 1, 2017 to July 1, 2018 for a provision in the sales tax code declaring that a "facilitator" is a retail merchant making a retail transaction when the facilitator

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