Redacted Letter Rulings - Hotel Room Occupancy Tax

Written by Finance's Legal Affairs Division, letter rulings are written statements that set forth the applicability of the statutes and rules to a specific set of facts, and are provided in redacted form to protect taxpayer-specific information.


 

A corporation which provides an Internet platform through which a hotel and a person desiring to book an accommodation have the opportunity to negotiate and consummate a rental transaction is not considered a “room remarketer” under the HROT and  is not responsible for collecting and remitting any HROT. #13-4939.  8/21/2013
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A company that only provides an internet platform for booking hotel rooms is not a room remarketer under the NY HROT. #12-4933.  3/6/2013
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Nonprofit organization providing housing to homeless and referring residents for social services exempt as an operator of a hotel. #02-4791. 5/2/2002
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