Accommodations furnished for less than 30 days

Sec. 8. (a) For the purpose of the state gross retail tax and use tax: Every person engaged in the business of renting or furnishing for periods

of less than thirty (30) days any accommodation including booths, display spaces and banquet facilities, in any place where accommodations are

regularly furnished for a consideration is a retail merchant making retail transactions in respect thereto and the gross income received therefrom shall

constitute gross retail income from retail unitary transactions.

(b) In general, the gross receipts from renting or furnishing accommodations are taxable. An accommodation which is rented for a period

of thirty (30) days or more is not subject to the gross retail tax.

(c) There is no exemption for purchases made by persons who are engaged in renting or furnishing accommodations. Such persons are

deemed to purchase or otherwise acquire tangible personal property for use or consumption in the regular course of their business.

(d) The renting or furnishing of an accommodation for less than thirty (30) days constitutes a retail merchant making a retail transaction.

Every person so engaged must collect the gross retail tax on the gross receipts from such transactions. The tax is borne by the person or organization

who uses the accommodation.

(e) The tax is imposed on the gross receipts from "furnishing" an accommodation. The gross receipts subject to tax include the amount

which represents consideration for the rendition of those services which are essential to the furnishing of the accommodation, and those services

which are regularly provided in furnishing the accommodation. Such amounts are subject to tax even when they are separately itemized on the

statement or invoice.

(f) The tax is imposed on the gross receipts from accommodations which are furnished for periods of less than thirty (30) days.