(1) An owner or operator of a
facility or campground shall not collect the tax for lodging if the lodging
facilities are rented to the user for a period of 30 consecutive days or more.
Rental agreements cannot be combined for the purpose of determining the length
of the rental period. Intention to rent for a period of 30 or more continuous
days is documented by a lease, contract, or historical evidence of continuous
(2) An owner or operator of a
health facility shall not collect the tax.
(3) Lodging facility use tax for
lodging facilities at dormitories furnished to the following are exempt:
(a) Persons enrolled in a regular
academic program or a program of continuing education; or
(b) Participants in an education
program to improve the work of the educational institution by developing the
professional knowledge and skills of the employees of the institution hosting
the program; or
(c) Participants in an
educational program reserved exclusively for students of accredited educational
(4) An owner or operator of a
hotel, motel, hostel, public lodginghouse, or bed and breakfast facility whose
average daily accommodation charge is less than 60% of the allowable state
reimbursement for the standard cost of in state lodging per day is not required
to collect the tax.
(5) An owner or operator of a
youth camp primarily used by youth (under the age of 18) for camping shall not
collect the tax.
(6) An accommodation charge for
lodging furnished federal government entities is exempt from the tax if and
only if the accommodation charge is billed and directly paid by the
(7) Enrolled members of a federally recognized
Indian tribe, who stay in a facility located within the exterior boundaries of
the enrolled member's Indian reservation, are exempt from the tax. The owner
or operator must record the individual's enrollment number on the record of the
(8) Foreign diplomats, entitled under
international law or a bilateral treaty, are exempt from the lodging facility
tax upon showing of a tax-exempt card issued by the U.S. state department as
(a) a blue stripe at the bottom
indicates the bearer is entitled to full tax exemption; and
(b) a yellow stripe indicates
there is some type of restriction on the full tax exemption, which will be
indicated in the yellow stripe area.
(9) An owner or operator of a
camping area which is temporarily located pursuant to a permit issued by an
agency of the U.S. government is not required to collect the tax.