Indiana Code - Taxation - Title 6, Section 6-2.5-4-4

Renting or furnishing rooms, lodgings, or other accommodations

Sec. 4. (a) A person is a retail merchant making a retail
transaction when the person rents or furnishes rooms, lodgings, or
other accommodations, such as booths, display spaces, banquet
facilities, and cubicles or spaces used for adult relaxation, massage,
modeling, dancing, or other entertainment to another person:
(1) if those rooms, lodgings, or accommodations are rented or
furnished for periods of less than thirty (30) days; and
(2) if the rooms, lodgings, and accommodations are located in
a hotel, motel, inn, tourist camp, tourist cabin, gymnasium, hall,
coliseum, or other place, where rooms, lodgings, or
accommodations are regularly furnished for consideration.
(b) Each rental or furnishing by a retail merchant under subsection
(a) is a separate unitary transaction regardless of whether
consideration is paid to an independent contractor or directly to the
retail merchant.
(c) For purposes of this section, "consideration" includes a
membership fee charged to a customer.
(d) Notwithstanding subsection (a), a person is not a retail
merchant making a retail transaction if:
(1) the person is a promoter that rents a booth or display space
to an exhibitor; and
(2) the booth or display space is located in a facility that:
(A) is described in subsection (a)(2); and
(B) is operated by a political subdivision (including a capital
improvement board established under IC 36-10-8 or
IC 36-10-9) or the state fair commission.

This subsection does not exempt from the state gross retail tax the
renting of accommodations by a political subdivision or the state fair
commission to a promoter or an exhibitor.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.93-1987,
SEC.1; P.L.85-1989, SEC.1; P.L.20-1990, SEC.7.

Last modified: May 28, 2006