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Bring Your Own Towel but You Will Still be Taxed

May 24, 2023

Don Walsh

Home Amenity Rentals are an emerging business model in the State, such as the rental of a home owner’s privately-owned swimming pool for use by another. Senate Bill 691 (passed) imposes the State sales and use tax on specified home amenity rental transactions facilitated by a home amenity rental intermediary or platform and requires the intermediary or platform to collect and remit the tax. The bill takes effect July 1, 2024.

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