Virginia Tax Department Issues Information on Retail Sales Tax on Accommodations

The Virginia Department of Taxation Aug. 1 issued information on the retail sales tax on accommodations. The department provides: 1) that booking a hotel or motel room and other similar short-term lodgings is subject to state sales tax; 2) that fees charged by booking agents and other companies that handle accommodation reservations will be subject to sales and use tax, beginning Sept. 1; 3) the meaning of accommodations provider and accommodations intermediary; and 4) information on collecting, reporting, and remitting the tax when the reservation is made directly with the accommodations provider or through an accommodations intermediary. [Va. Dep’t of ...