Transcription of 12A-1.061 Rentals, Leases, and Licenses to Use …
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12A-1.061 Rentals, Leases, and Licenses to Use …
Rentals, Leases, and Licenses to Use Transient Accommodations. (1) Except as provided in paragraphs (a) through (d), every person is exercising a taxable privilege when engaging in the business of renting, leasing, letting, or granting Licenses to others to use transient accommodations, unless the rental charges or room rates are specifically exempt. (a) Owners or operators of migrant labor camps, as defined in Section (7)(d), , and housing authorities that are specifically exempt under Section , , are not exercising a taxable privilege when in the business of renting, leasing, letting, or granting Licenses to others to use, occupy, or enter upon such facilities and are not required to register with the Department. (b) Any person who exclusively enters into a bona fide written lease, as provided in subsection (15), for continuous residence for periods longer than six months to lease, let, rent, or grant a license to others to use, occupy, or enter upon any transient accommodation is not required to register with the Department.
as the sale, rental, lease, or license to use tangible personal property or the sale of taxable services when sold to a guest or tenant. See subsection (4) for use tax due on such taxable tangible personal property or services.
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