Long-term Lodging Sales Tax Exemption

Under current law, the sales tax exemption for long-term lodging exempts stays of 30 days or more at hotels, apartment hotels, lodging houses, motor hotels, guesthouses, guest ranches, trailer coaches, mobile homes, auto camps, or trailer courts and parks from the state sales tax on lodgings. The act limits this exemption so it only applies to natural persons. The act applies to sales tax levied on or after January 1, 2021. (Note: This summary applies to this bill as enacted.)