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IN SB0349
Bill
AI Summary
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Directs the legislative council to assign an interim study committee to examine which entities must collect sales tax on short-term rentals, effective upon passage and expiring January 1, 2019.
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Directs the legislative council to assign an interim study committee to examine whether local units can impose a local innkeeper's tax on short-term rentals, effective upon passage and expiring January 1, 2019.
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Directs the legislative council to assign an interim study committee to study the collection and remittance of state taxes related to peer-to-peer sharing economy activities, effective July 1, 2018 and expiring July 1, 2019.
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Declares an emergency for the act.
Legislative Description
Study of taxes on short term rentals. Urges the legislative council to assign to the appropriate interim study committee the task of studying the following: (1) The issue of which entities are required to collect sales tax on short term rentals. (2) The issue of whether local units can impose a local innkeeper's tax on short term rentals. Urges the legislative council to assign the topic of collecting and remitting state taxes in the peer-to-peer sharing economy.
Last Action
Public Law 102
3/15/2018