Under existing law, the state levies a transient occupancy tax on the furnishing of rooms, lodging, or accommodations to transients for consideration. This bill would exclude certain registered vehicles and vessels from this tax under certain conditions. Also under existing law, the state levies a tax for the lease or rental of certain vehicles. This bill would exclude certain vehicles and vessels from this tax under certain conditions.

Statutes affected:
Introduced: 40-26-1