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.