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HB855: Sales and Use Tax Exemption - Lodging at a Corporate Training Center

House Bill 855 (Chapter 706, Acts of 2010)

This Act exempts from the State sales and use tax the sale of a right to occupy a room or lodgings as a transient guest at a dormitory or other lodging facility that:

  • is operated solely in support of a corporate or any other headquarters, training, conference, or awards facility campus;
  • provides lodging solely for employees, contractors, vendors, and other invitees of the corporation that owns the dormitory or lodging facility; and
  • does not offer lodging services to the general public.

This Act takes effect July 1, 2010.



 
Links for 2010
Tax Law and Regulations
State Regulations
Legislative Summaries
  HB1505
  SB145
  SB141
  HB475
  SB336
  SB891
  SB1081
  SB237-HB203
  HB499
  HB587
  HB601
  SB398
  HB632
  HB72
  HB39
  SB106
  SB513
  SB672
  HB855
  HB823
  SB555-HB873
  HB464
  HB1196
  SB318-HB830
  HB443
  SB830
  SB494
  SB64
  HB121
  SB248
  SB958
  SB346
  SB396
  SB959
  HB1206
  HB1375
  SB221
  HB163
 
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