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Bill Title: Taxation of short term rentals. Provides that if a person rents or furnishes rooms, lodgings, or accommodations for consideration for periods of less than 30 days, the owner of the real property is the retail merchant responsible for collecting and remitting any sales tax imposed on the rental income received for the rental. Provides that a facilitator becomes responsible for remitting sales tax on a rental arranged by the facilitator only if the facilitator accepts payment from the consumer for a charge designated as sales tax and subsequently fails to forward the sales tax to the owner. Provides a sales tax exemption for an owner of a house, condominium, or apartment who rents or furnishes rooms, lodgings, or other accommodation in the owner's house, condominium, or apartment if the house, condominium, or apartment is the owner's primary personal residence and the owner rents or furnishes the rooms, lodgings, or other accommodations for fewer than 15 days in a calendar year (residential sales tax exemption). Provides that innkeeper's taxes apply, in addition to any other place explicitly specified in an innkeeper's tax statute, to rooms, lodgings, or other accommodations in a house, condominium, or apartment that are regularly furnished for consideration for less than 30 days. Provides that an owner who rents or furnishes rooms, lodgings, or other accommodations in a house, condominium, or apartment for consideration in a retail transaction and does not use the services of a facilitator to facilitate the retail transaction: (1) is not required to register as a retail merchant; and (2) should report the state gross retail tax collected and remitted by the owner for transactions in the manner specified by the department.

Spectrum: Moderate Partisan Bill (Republican 4-1)

Status: (Engrossed - Dead) 2019-03-05 - First reading: referred to Committee on Ways and Means [SB0497 Detail]

Download: Indiana-2019-SB0497-Amended.pdf

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