Revenue Information Bulletin No. 10-012: ‘Regarding Sales Tax Treatment of Hotel Accommodations for Employees of the Federal Government’

The Louisiana Department of Revenue has released Revenue Information Bulletin (RIB) No. 10-012 regarding the sales tax treatment of hotel accomodations for employees of the federal government.

Louisiana Revised Statute 47:302(C), 47:321(C), and 47:331(C) impose an aggregate 4% state sales tax on the sale of certain enumerated services. Under R.S. 47:301(14) the term “sale of services” includes the furnishing of sleeping rooms, cottages, or cabins by hotels. A “hotel,” as defined by La. R.S. 47:301(6)(a), means any establishment engaged in the business of furnishing sleeping rooms, cottages, or cabins to transient guests, where such establishment consists of six or more sleeping rooms, cottages, or cabins at a single business location.

Under La. R.S. 47:301(8)(a) a “person” includes any “individual, firm, co-partnership, joint adventure, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any parish, city and parish, municipality, district or other political subdivision thereof or any board, agency, instrumentality, or other group or combination acting as unit, and the plural as well as the singular number.

Visit revenue.louisiana.gov to read the full text of RIB 10-012.

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