Travel Intermediaries Required to Collect and Pay Kentucky Sales Tax

Friday, September 8th, 2017

 
 
Travel agent creating an online hotel booking.
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Travel Intermediaries Required to Collect and Pay Kentucky Sales Tax

Beginning October 1, 2017, travel intermediaries will be required to pay sales tax collected on hotel bookings directly to the Kentucky Department of Revenue.

The Kentucky Department of Revenue recently released guidance regarding the payment of sales tax on hotel bookings reserved through a travel intermediary. A travel intermediary is a third party that links a customer to an available hotel and takes payment for the booking.

The intermediary collecting the payment for the booking is a retailer subject to Kentucky sales tax. Currently, travel intermediaries are required to forward any sales tax collected from the booking to the hotel in which the booking is made. Beginning October 1, 2017, travel intermediaries will be required to pay sales tax directly to the Department of Revenue.

https://www.ttrus.com/KentucyOnlineBookings


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

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