The Fifth Circuit Court of Appeal affirmed the trial court’s ruling that online travel companies (OTCs) did not owe local sales and occupancy taxes on the fees charged by the OTCs to their customers for facilitating the customers’ online reservations with hotels located in Jefferson Parish, Louisiana nor were responsible for remitting the taxes collected

In Notice 20-20, the Tennessee Department of Revenue addressed the implementation of S.B. 1778, which will require marketplace facilitators to collect and remit local occupancy taxes levied on short-term rental units beginning January 1, 2021. Marketplace facilitators must collect and remit the Tourist Accommodation Tax, the Hotel Occupancy Tax, and similar local occupancy taxes