The bill amends Section 44-18-36.1 of the General Laws regarding hotel taxes in the state. It introduces a five percent (5%) hotel tax on the total consideration charged for occupancy of residential dwellings rented in their entirety on a hosting platform, effective for rental activities on or after January 1, 2026, for a period of thirty (30) nights or less. This provision removes the existing exemption for such rentals, making them subject to the five percent (5%) hotel tax.

The hotel tax is in addition to any sales tax. The act is set to take effect upon passage.

Statutes affected:
45: 44-18-36.1