Indiana DOR Issues Updated Information Bulletin on Sales Tax Application to Furnishing of Accommodations

The Indiana Department of Revenue (DOR) April 17 issued an information bulletin on the application of sales tax to the furnishing of accommodations. The updated bulletin provides information on; 1) the imposition of tax on gross receipts received by the retail merchant or marketplace facilitator for services essential to the furnishing of rooms or accommodations; 2) the exemption from sales tax on accommodation rented for 30 consecutive days or more, 3) information on nonprofit and governmental rentals; and 4) clarification that Indiana nonprofits must provide NP-1 exemption certificates instead of ST-105. [Ind. Dep’t of Revenue, Tax Info. Sales Tax Bull. ...