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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