OTHER JURISDICTIONS CLEARLY INCLUDE HOMES,
CONDO AND OTHER SO CALLED
"SEASONAL RENTALS
UNDER THE TAX LAWS"
EXAMPLES BELOW
http://dor.wa.gov/docs/pubs/industspecific/homerentals.pdf
Washington state:
Many
property owners are not aware that they may be required by law
to collect and remit retail sales tax, and possibly other lodging
taxes, if
they rent out their
homes
for periods of less than 30 days.
Such short term
rentals are referred to as “transient rentals.” This fact
sheet contains
important information for persons who rent out their personal homes,
including condominiums and time share units, located in Washington
FLORIDA:
http://dor.myflorida.com/dor/taxes/res_real_property.html
Sales and Use Tax on Rental of Living or Sleeping Accommodations
What
landlords and innkeepers need to know.
What is Taxable?
Sales
tax is due at the rate of 6 percent on charges or room rates paid in
exchange for the
right to use or occupy living or sleeping
accommodations. Florida law refers to these
living or sleeping
accommodations as "transient accommodations."
Persons who rent or lease any of the following types of transient
accommodations
must collect sales tax and remit it to the
Department of Revenue:
Hotel or motel
Apartment house or any other multiple unit structure (for
example: duplex, triplex,
quadraplex, condominium)
Rooming house
Tourist or mobile home court (for example: trailer court,
motor court, recreational vehicle camp, fish camp)
Single-family dwelling
Garage apartment
Beach house or cottage
Cooperatively owned apartment
Condominium parcel
Timeshare resort
Any other house
Vehicle or other structure, place, or location held out
to the public to be a place where
living quarters or sleeping or
housekeeping accommodations are provided to transient guests
in exchange
for payment.
http://www.revenue.state.co.us/fyi/html/sales11.html
Colorado
Department of Revenue, Taxpayer
Service Division
FYI Sales 11
Taxes Due On Unit Rentals of
Hotels, Motels, Bed-and-Breakfasts,
Condominiums & Time Shares
(Revised 03/06)
NOTE: All links to Department of Revenue (DOR) forms
referenced in this document require you to have the free
Adobe Acrobat Reader software. FYI tax publications referenced in
this FYI have a direct link Web page link to them.
GENERAL INFORMATION
This FYI contains sales tax information for owners and managers of
units rented for less than 30 consecutive days. This includes hotels,
motels, bed-and-breakfast inns,
condominiums, campsites, and time shares of any lodging unit.
If you own short-term lodging units, any rental of a unit for
less than 30 consecutive days is taxable and you are required to collect
and remit sales tax. [§39-26-104 (1) (f) and 39-26-102 (11) C.R.S.]
If a lodging owner or a management company sells rooms to an
out-of-state travel agency, sales tax is due from the local owner or
manager even if the out-of-state travel agency is reselling some or all
of the rooms to the user or to another travel agency.
The 30-day rental rule applies to any customer who pays for the room,
as long as the customer is not a broker or travel agent who is
reimbursed by the occupant. Example: If a company rents a room
for 30 consecutive days, but four different people from that company
stay in the room, each at different times within the 30 days, the room
charges are non-taxable because one entity rented the room. The
Department of Revenue policy is not to restrict the 30-day rental to an
individual or the same room, but to 30 consecutive days of paid use by
any single payor or customer.
Lake of the Ozarks House Rental ~
Lakefront Vacation Rental
http://www.vrbo.com/56214 (Missouri, USA)
Accommodations: House
- 4 Bedrooms + Convertible bed(s) - 3 Baths - (Sleeps 10-14)
All Reservations subject to a 10.225% Occ./Sales Tax & $90 Cleaning fee
50% Deposit due upon reservation
MAINE
http://www.maine.gov/revenue/salesuse/Casualrentals.pdf
STATE OF MAINE MAINE REVENUE SERVICES
Law Change Effective July 1, 2005
Casual Rentals of Living Quarters subject
to 7% Sales Tax
A
person who owns a house, cottage, condominium unit,
vacation home, camp
or any other place kept, used, maintained,
advertised or held out to the
public as a place where living quarters
are offered for rent to
transient guests or tenants is required to
register with MRS and collect
and remit sales tax on such rentals
at the rate of 7% beginning July 1,
2005. A person does not need to
register nor collect tax if total
rentals are for fewer than 15 days each calendar year
NEW JERSEY STATUTE
Excerpt :
(j)
Hotel means a building or portion of
it which is
regularly used and kept open as such for the lodging of
guests. from 54:32B-2. Definitions (j)
See below for entire statute
Take Note that the
language encompasses "any building" and does not distinguish "building"
as those buildings which
are registered with the
Department of Community Affairs as hotels, motels or other rooming
facilities. This is important
as it clearly was meant
to inclued any one offering out accommodations as included in the
definition "Hotel"
So called "Seasonal
Rentals" operate as hotels and by statute mus register as a business and
pay sales and occupancy tax.
TITLE : TITLE 54
TAXATION
CHAPTER : 54:32B-2.
http://www.helplinelaw.com/usa-statutes/new%20jersey/TITLE%2054%20TAXATION/54:32B-2.
54:32B-2. Definitions.
Detail: : 54:32B-2. Definitions.
2. Unless the context in which they occur requires otherwise, the
following terms when used in this act shall mean: (a) Person includes an
individual, trust, partnership, limited partnership, limited liability
company, society, association, joint stock company, corporation, public
corporation or public authority, estate, receiver, trustee, assignee,
referee, fiduciary and any other legal entity. (b)Purchase at retail
means a purchase by any person at a retail sale. (c) Purchaser means a
person to whom a sale of personal property is made or to whom a service
is furnished. (d) Receipt means the amount of the sales price of any
tangible personal property or service taxable under this act. (e)
~Retail sale~ means any sale, lease, or rental for any purpose, other
than for resale, sublease, or subrent. (1) For the purposes of this act
a sale is for ~resale, sublease, or subrent~ if it is a sale (A)
for resale either as such or as converted into or as a component part of
a product produced for sale by the purchaser, including the conversion
of natural gas into another intermediate or end product, other than
electricity or thermal energy, produced for sale by the purchaser, or
(B) for use by that person in performing the services subject to tax
under subsection (b) of section 3 where the property so sold becomes a
physical component part of the property upon which the services are
performed or where the property so sold is later actually transferred to
the purchaser of the service in conjunction with the performance of the
service subject to tax. (2) For the purposes of this act, the term
~retail sale~ includes: sales of tangible personal property to all
contractors, subcontractors or repairmen of materials and supplies for
use by them in erecting structures for others, or building on, or
otherwise improving, altering, or repairing real property of others. (3)
(Deleted by amendment, P.L.2005, c.126). (4) The term ~retail sale~ does
not include: (A) Professional, insurance, or personal service
transactions which involve the transfer of tangible personal property as
an inconsequential element, for which no separate charges are made. (B)
The transfer of tangible personal property to a corporation, solely in
consideration for the issuance of its stock, pursuant to a merger or
consolidation effected under the laws of New Jersey or any other
jurisdiction. (C) The distribution of property by a corporation to its
stockholders as a liquidating dividend. (D) The distribution of property
by a partnership to its partners in whole or partial liquidation. (E)
The transfer of property to a corporation upon its organization in
consideration for the issuance of its stock. (F) The contribution of
property to a partnership in consideration for a partnership interest
therein. (G) The sale of tangible personal property where the purpose of
the vendee is to hold the thing transferred as security for the
performance of an obligation of the seller. (f) ~Sale, selling or
purchase~ means any transfer of title or possession or both, exchange
or barter, rental, lease or license to use or consume, conditional or
otherwise, in any manner or by any means whatsoever for a consideration,
or any agreement therefor, including the rendering of any service,
taxable under this act, for a consideration or any agreement therefor.
(g) ~Tangible personal property~ means personal property that can be
seen, weighed, measured, felt, or touched, or that is in any other
manner perceptible to the senses. ~Tangible personal property~ includes
electricity, water, gas, steam, and prewritten computer software. (h)
~Use~ means the exercise of any right or power over tangible personal
property by the purchaser thereof and includes, but is not limited to,
the receiving, storage or any keeping or retention for any length of
time, withdrawal from storage, any distribution, any installation,
any affixation to real or personal property, or any consumption of such
property. Use also includes the exercise of any right or power over
intrastate or interstate telecommunications and prepaid calling
services. Use also includes the exercise of any right or power over
utility service. (i) ~Seller~ means a person making sales, leases or
rentals of personal property or services. (1) The term ~seller~
includes: (A) A person making sales, leases or rentals of tangible
personal property or services, the receipts from which are taxed by this
act; (B) A person maintaining a place of business in the State and
making sales, whether at such place of business or elsewhere, to persons
within the State of tangible personal property or services, the use of
which is taxed by this act; (C) A person who solicits business
either by employees, independent contractors, agents or other
representatives or by distribution of catalogs or other advertising
matter and by reason thereof makes sales to persons within the State of
tangible personal property or services, the use of which is taxed by
this act; (D) Any other person making sales to persons within the State
of tangible personal property or services, the use of which is taxed by
this act, who may be authorized by the director to collect the tax
imposed by this act; (E) The State of New Jersey, any of its agencies,
instrumentalities, public authorities, public corporations (including a
public corporation created pursuant to agreement or compact with another
state) or political subdivisions when such entity sells services or
property of a kind ordinarily sold by private persons; (F) (Deleted by
amendment, P.L.2005, c.126); and (G) A person who sells, stores,
delivers or transports energy to users or customers in this State
whether by mains, lines or pipes located within this State or by any
other means of delivery. (2) In addition, when in the opinion of the
director it is necessary for the efficient administration of this act to
treat any salesman, representative, peddler or canvasser as the agent of
the seller, distributor, supervisor or employer under whom the agent
operates or from whom the agent obtains tangible personal property sold
by the agent or for whom the agent solicits business, the director may,
in the directors@s discretion, treat such agent as the seller jointly
responsible with the agent@s principal, distributor, supervisor or
employer for the collection and payment over of the tax.
(j)
Hotel means a building or portion of
it which is regularly used and kept open as such for the lodging of
guests.
The term ~hotel~ includes an apartment hotel, a motel, boarding house or
club, whether or not meals are served. (k) ~Occupancy~
means the use or possession or the right to the use or possession, of
any room in a hotel. (l) ~Occupant~ means a person who, for a
consideration, uses, possesses, or has the right to use or possess, any
room in a hotel under any lease, concession, permit, right of access,
license to use or other agreement, or otherwise. (m) ~Permanent
resident~ means any occupant of any room or rooms in a hotel for at
least 90 consecutive days shall be considered a permanent resident with
regard to the period of such occupancy. (n) ~Room~ means any room or
rooms of any kind in any part or portion of a hotel, which is available
for or let out for any purpose other than a place of assembly. (o)
~Admission charge~ means the amount paid for admission, including any
service charge and any charge for entertainment or amusement or for the
use of facilities therefor. (p) ~Amusement charge~ means any admission
charge, dues or charge of roof garden, cabaret or other similar place.
(q) ~Charge of a roof garden, cabaret or other similar place~ means any
charge made for admission, refreshment, service, or merchandise at a
roof garden, cabaret or other similar place. (r) ~Dramatic or musical
arts admission charge~ means any admission charge paid for admission to
a theater, opera house, concert hall or other hall or place of assembly
for a live, dramatic, choreographic or musical performance. (s) ~Lessor~
means any person who is the owner, licensee, or lessee of any premises
or tangible personal property which the person leases, subleases, or
grants a license to use to other persons. (t) ~Place of
amusement~ means any place where any facilities for entertainment,
amusement, or sports are provided. (u) ~Casual sale~ means an isolated
or occasional sale of an item of tangible personal property by a person
who is not regularly engaged in the business of making retail sales of
such property where the item was obtained by the person making the sale,
through purchase or otherwise, for the person@s own use. (v) ~Motor
vehicle~ includes all vehicles propelled otherwise than by muscular
power (excepting such vehicles as run only upon rails or tracks),
trailers, semitrailers, house trailers, or any other type of vehicle
drawn by a motor-driven vehicle, and motorcycles, designed for operation
on the public highways. (w) ~Persons required to collect tax~ or
~persons required to collect any tax imposed by this act~ includes:
every seller of tangible personal property or services; every recipient
of amusement charges; every operator of a hotel; and every seller of
telecommunications. Said terms shall also include any officer or
employee of a corporation or of a dissolved corporation who as such
officer or employee is under a duty to act for such corporation in
complying with any requirement of this act and any member of a
partnership. (x) ~Customer~ includes: every purchaser of tangible
personal property or services; every patron paying or liable for the
payment of any amusement charge; and every occupant of a room or rooms
in a hotel. (y) ~Property and services the use of which is subject to
tax~ includes: (1) all property sold to a person within the State,
whether or not the sale is made within the State, the use of which
property is subject to tax under section 6 or will become subject to tax
when such property is received by or comes into the possession or
control of such person within the State; (2) all services rendered to a
person within the State, whether or not such services are performed
within the State, upon tangible personal property the use of which is
subject to tax under section 6 or will become subject to tax when such
property is distributed within the State or is received by or comes into
possession or control of such person within the State; (3) intrastate or
interstate telecommunications sourced to this State pursuant to section
29 of P.L.2005, c.126 (C.54:32B-3.4); (4) (Deleted by amendment,
P.L.1995, c.184); (5) energy sold, exchanged or delivered in this State
for use in this State; (6) utility service sold, exchanged or delivered
in this State for use in this State; (7) direct mail processing services
in connection with direct mail distributed in this State; and (8)
(Deleted by amendment, P.L.2005, c.126). (z) ~Director ~ means the
Director of the Division of Taxation of the State Department of the
Treasury, or any officer, employee or agency of the Division of Taxation
in the Department of the Treasury duly authorized by the director
(directly, or indirectly by one or more redelegations of authority) to
perform the functions mentioned or described in this act. (aa) ~Lease
or rental~ means any transfer of possession or control of tangible
personal property for a fixed or indeterminate term for consideration. A
~lease or rental~ may include future options to purchase or extend.
(1) ~Lease or rental~ does not include: (A) A transfer of possession or
control of property under a security agreement or deferred payment plan
that requires the transfer of title upon completion of the required
payments; (B) A transfer of possession or control of property under an
agreement that requires the transfer of title upon completion of
required payments and payment of an option price does not exceed the
greater of $100 or one percent of the total required payments; or (C)
Providing tangible personal property along with an operator for a fixed
or indeterminate period of time. A condition of this exclusion is that
the operator is necessary for the equipment to perform as designed. For
the purpose of this subparagraph, an operator must do more than
maintain, inspect, or set-up the tangible personal property. (2) ~Lease
or rental~ does include agreements covering motor vehicles and trailers
where the amount of consideration may be increased or decreased by
reference to the amount realized upon sale or disposition of the
property as defined in 26 U.S.C. s.7701(h)(1). (3) The definition of
~lease or rental~ provided in this subsection shall be used for the
purposes of this act regardless of whether a transaction is
characterized as a lease or rental under generally accepted accounting
principles, the federal Internal Revenue Code or other provisions of
federal, state or local law. (bb) (Deleted by amendment, P.L.2005,
c.126). (cc) ~Telecommunications~ means the act or privilege of
originating or receiving messages or information through the use of any
kind of one-way or two-way communication; including but not limited to
voice, video, facsimile, teletypewriter, computer, mobile
telecommunications service or any other type of communication; using
electronic or electromagnetic methods, and all services and equipment
provided in connection therewith or by means thereof.
~Telecommunications~ shall not include: (1) one-way radio or television
broadcasting transmissions available universally to the general public
without a fee; (2) purchases of telecommunications by a
telecommunications provider for use as a component part of
telecommunications provided to an ultimate retail consumer who (A)
originates or terminates the taxable end-to-end communications or (B)
pays charges exempt from taxation pursuant to paragraph (5) of this
subsection; (3) services provided by a person, or by that person@s
wholly owned subsidiary, not engaged in the business of rendering or
offering telecommunications services to the public, for private and
exclusive use within its organization, provided however, that
~telecommunications~ shall include the sale of telecommunications
services attributable to the excess unused telecommunications capacity
of that person to another; (4) charges in the nature of subscription
fees paid by subscribers for cable television service; (5) charges
subject to the local calling rate paid by inserting coins into a coin
operated telecommunications device available to the public; and (6)
purchases of telecommunications using a prepaid calling service. (dd)
~Interstate telecommunication~ means any telecommunication that
originates or terminates inside this State, including international
telecommunication. In the case of mobile telecommunications service,
~interstate telecommunication~ means any mobile telecommunications
service that originates in one state and terminates in another state,
territory, or foreign country that is provided to a customer with a
place of primary use in this State. (ee) ~Intrastate telecommunication~
means any telecommunication that originates and terminates within this
State. In the case of mobile telecommunications service, ~intrastate
telecommunication~ means any mobile telecommunications service that
originates and terminates within the same state that is provided to a
customer with a place of primary use in this State. (ff) ~Natural gas~
means any gaseous fuel distributed through a pipeline system. (gg)
~Energy~ means natural gas or electricity. (hh) ~Utility service~ means
the transportation or transmission of natural gas or electricity by
means of mains, wires, lines or pipes, to users or customers. (ii)
~Self-generation unit~ means a facility located on the user@s property,
or on property purchased or leased from the user by the person owning
the self-generation unit and such property is contiguous to the user@s
property, which generates electricity to be used only by that user on
the user@s property and is not transported to the user over wires that
cross a property line or public thoroughfare unless the property line or
public thoroughfare merely bifurcates the user@s or self-generation unit
owner@s otherwise contiguous property. (jj) ~Co-generation facility~
means a facility the primary purpose of which is the sequential
production of electricity and steam or other forms of useful energy
which are used for industrial or commercial heating or cooling purposes
and which is designated by the Federal Energy Regulatory Commission, or
its successor, as a ~qualifying facility~ pursuant to the provisions of
the ~Public Utility Regulatory Policies Act of 1978,~ Pub.L.95-617. (kk)
~Non-utility~ means a company engaged in the sale, exchange or transfer
of natural gas that was not subject to the provisions of P.L.1940, c.5
(C.54:30A-49 et seq.) prior to December 31, 1997. (ll) ~Pre-paid calling
service~ means the right to purchase exclusively telecommunications
services, that must be paid for in advance, that enables the origination
of calls using an access number or authorization code, whether manually
or electronically dialed; provided, that the remaining amount of units
of service that have been pre-paid shall be known by the service
provider on a continuous basis. (mm) ~Mobile telecommunications service~
means commercial mobile radio service, as defined in section 20.3 of
title 47 of the Code of Federal Regulations as in effect on June 1,
1999. (nn) ~Place of primary use~ means the street address
representative of where the customer@s use of the mobile
telecommunications service primarily occurs, which shall be the
residential street address or the primary business street address of the
customer and within the licensed service area of the home service
provider. For the purposes of determining the primary place of use, the
terms used shall have the meanings provided pursuant to the federal
~Mobile Telecommunications Sourcing Act,@@ 4 U.S.C. s.124
(Pub.L.106-252). (oo) (1)~Sales price~ is the measure subject to
sales tax and means the total amount of consideration, including cash,
credit, property, and services, for which personal property or services
are sold, leased, or rented, valued in money, whether received in money
or otherwise, without any deduction for the following: (A) The
seller@s cost of the property sold; (B) The cost of materials used,
labor or service cost, interest, losses, all costs of transportation to
the seller, all taxes imposed on the seller, and any other expense of
the seller; (C) Charges by the seller for any services necessary to
complete the sale; (D) Delivery charges, unless separately stated on the
invoice, bill or similar document given to purchaser; (E) Installation
charges; and (F) The value of exempt personal property given to the
purchaser where taxable and exempt personal property have been bundled
together and sold by the seller as a single product or piece of
merchandise. (2) ~Sales price~ does not include: (A) Discounts,
including cash, term, or coupons that are not reimbursed by a third
party, that are allowed by a seller and taken by a purchaser on a sale;
(B) Interest, financing, and carrying charges from credit extended on
the sale of personal property or services, if the amount is separately
stated on the invoice, bill of sale, or similar document given to the
purchaser; (C) Any taxes legally imposed directly on the consumer that
are separately stated on the invoice, bill of sale, or similar document
given to the purchaser; (D) The amount of sales price for which food
stamps have been properly tendered in full or part payment pursuant to
the federal Food Stamp Act of 1977, Pub.L. 95-113 (7 U.S.C. s.2011 et
seq.); or (E) Credit for any trade-in of property of the same kind
accepted in part payment and intended for resale if the amount is
separately stated on the invoice, bill of sale, or similar document
given to the purchaser. (pp) ~Purchase price~ means the measure subject
to use tax and has the same meaning as ~sales price.~ (qq) ~Sales tax~
means the tax imposed on certain transactions pursuant to the provisions
of the ~Sales and Use Tax Act,~ P.L.1966, c.30 (C.54:32B-1 et seq.). (rr)
~Delivery charges~ means charges by the seller for preparation and
delivery to a location designated by the purchaser of personal property
or services including, but not limited to, transportation, shipping,
postage, handling, crating, and packing. If a shipment includes both
exempt and taxable property, the seller should allocate the delivery
charge by using: (1) a percentage based on the total sales price of the
taxable property compared to the total sales price of all property in
the shipment; or (2) a percentage based on the total weight of the
taxable property compared to the total weight of all property in the
shipment. (ss) ~Direct mail~ means printed material delivered or
distributed by United States mail or other delivery service to a mass
audience or to addresses on a mailing list provided by the purchaser or
at the direction of the purchaser in cases in which the cost of the
items are not billed directly to the recipients. ~Direct mail~ includes
tangible personal property supplied directly or indirectly by the
purchaser to the direct mail seller for inclusion in the package
containing the printed material. ~Direct mail~ does not include multiple
items of printed material delivered to a single address. (tt)
~Streamlined Sales and Use Tax Agreement~ means the agreement entered
into as governed and authorized by the ~Uniform Sales and Use Tax
Administration Act,~ P.L.2001, c.431 (C.54:32B-44 et seq.). (uu)
~Alcoholic beverages~ means beverages that are suitable for human
consumption and contain one-half of one percent or more of alcohol by
volume. L.1966,c.30,s.2; amended 1968, c.106, s.1; 1972, c.27, s.1;
1980, c.61, s.1; 1987, c.254; 1989, c.123, s.1; 1990, c.40, s.1; 1993,
c.10, s.1; 1995, c.184, s.1; 1997, c.162, s.17; 1998, c.99, s.1; 1999,
c.248, s.1; 2002, c.45, s.1; 2005, c.126, s.1. 54:32B-2.1. Filing of
list of persons excluded from tax on telecommunications; required A
person required to collect the tax imposed by subsection (f) of section
3 of P.L.1966, c.30 (C.54:32B-3) shall within 30 days of the operative
date of this section, and annually as prescribed by the director
thereafter, file with the director a list of the known names and
addresses of persons that the person required to collect the tax
provides telecommunications excluded from taxation pursuant to paragraph
(2) of subsection (cc) of section 2 of P.L.1966, c.30 (C.54:32B-2).
L.1990,c.40,s.8.