Laserfiche WebLink
(5) Low-income renters receiving rental subsistence from the state or federal <br />governments and whose rental periods are for durations shorter than sixty days; <br />(6) Operators of transient accommodations who furnish accommodations to full-time <br />students enrolled in an institution offering post -secondary education. The director <br />of taxation shall determine what shall be deemed acceptable proof of full-time <br />enrollment. This exemption shall also apply to operators who furnish transient <br />accommodations to students during summer employment; <br />(7) Accommodations furnished without charge such as, but not limited to, <br />complimentary accommodations, accommodations furnished to contract <br />personnel such as physicians, golf or tennis professionals, swimming and dancing <br />instructors, and other personnel to whom no salary is paid or to employees who <br />receive room and board as part of their salary or compensation; and <br />(8) Accommodations furnished to foreign diplomats and consular officials who are <br />holding cards issued or authorized by the United States Department of State <br />granting them an exemption from state taxes. <br />Should you have any questions or concerns regarding this communication, please do not hesitate <br />to contact me. Thank you. <br />