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IN SB0256
Bill
Status
1/10/2018
Primary Sponsor
Travis Holdman
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AI Summary
Senate Bill 256 Summary
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Extends Indiana innkeeper's tax to apply to rental of residential units (houses, condominiums, apartments) for periods of fewer than 30 days, in addition to existing commercial lodging properties.
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Defines "residential unit" as any house, condominium, apartment, or other real property used as a dwelling, excluding properties used for nonresidential purposes.
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Requires online travel service facilitators (platforms that accept payment for short-term rentals) to register with the Department of State Revenue as retail merchants and collect innkeeper's taxes on applicable transactions.
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Includes facilitator service fees in the calculation of gross retail income subject to innkeeper's tax, ensuring all fees required for guests to obtain use of the accommodations are taxed.
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Effective date: July 1, 2018.
Legislative Description
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.
Last Action
First reading: referred to Committee on Rules and Legislative Procedure
1/10/2018