HF3687 Summary

• Clarifies that lodging sales tax applies to the full price and charges paid by the final consumer for occupancy, including any reservation or similar ancillary services that are part of the transaction.

• Defines "accommodations intermediary" as any person or entity other than an accommodations provider that facilitates the sale of lodging and charges a room charge to the customer, including through brokering or arranging accommodations purchases.

• Requires accommodations intermediaries to collect and remit sales and use tax to the commissioner for lodging services provided in Minnesota, with accommodations providers deemed agents of the intermediary for tax collection purposes.

• Exempts services purchased from accommodations providers for resale by accommodations intermediaries from sales tax.

• Includes in taxable "sales and purchases" specific services such as lodging with related services, admission to amusement and recreational facilities, parking services, club memberships with athletic facilities, laundry and dry cleaning, vehicle washing, security services, and various other enumerated services.