hospitality industry overview - sales tax institute...sales tax jumpstart compliance,...
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Hospitality Industry Overview
Copyright © Sales Tax Institute 1997-2018
Hospitality
• Lodging• Hotel room rentals• Event / meeting rooms• Online travel companies• Sharing economy
oAirbnb, VRBO
Copyright © Sales Tax Institute 1997-20182
Hospitality
• Meals• SST Definitions
o“Food and food ingredients”o“Prepared food”
• Heated? Utensils? Where is it consumed?• Restaurant sales
oAlcohol & soft drinksoTips & gratuity
Copyright © Sales Tax Institute 1997-20183
Amusement/Admissions
• Sales tax vs. alternative tax• Taxable Amusements/Admissions
• Nature of amusement• Provider of amusement• Chicago’s amusement tax
Copyright © Sales Tax Institute 1997-20184
Other Hospitality Issues
• Exemption application• Use Tax Accrual• Documentation
Copyright © Sales Tax Institute 1997-20185
Get Social with Sales Tax Institute
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