Short-term real property rental businesses; taxations applied. (SB471)

Introduced By

Sen. Emmett Hanger (R-Mount Solon)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Short-term real property rental businesses; taxation. Clarifies that the short-term rental of dwellings to transients for less than 30 consecutive days is subject to state and local retail sales and use taxes and local license and transient occupancy taxes. Short-term rentals are rentals for which advertising has been used or for which the dwelling has been rented on numerous occasions during the calendar year as set forth in the bill. Read the Bill »


Bill Has Failed


01/09/2008Prefiled and ordered printed; offered 01/09/08 082835232
01/09/2008Referred to Committee on Finance
01/13/2008Impact statement from TAX (SB471)
01/16/2008Rereferred from Fin. (15-Y 0-N) (see vote tally)
01/16/2008Rereferred to Local Government
01/29/2008Committee amendments
01/29/2008Continued to 2009 in Local Government (15-Y 0-N) (see vote tally)
12/05/2008Left in Local Government