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Last Updated: 9/29/2017

Hotels and Other Lodging Establishments Industry Guide

The links below describe the sales and use tax topics related to hotels and other lodging establishments.

We have clarified who is responsible for collecting sales tax on residential short-term rentals (vacation home rentals). See Residential Short-Term Rentals.

Starting July 1, 2017, the only taxable food sold through vending machines is prepared food, soft drinks, candy, and dietary supplements. See Sales – Fees and Other Charges