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Enrolled Senate Bill (S)

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DIGEST

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. 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.