- California Updates: The California Department of Tax and Fee Administration (CDTFA) has amended regulation 1684.5 on “Marketplace Sales” to align with the California Revenue and Tax Code, incorporating definitions related to vehicle rental brokers and clarifying their tax responsibilities.
- Georgia Amendments: Georgia’s Department of Revenue adopted changes to Rule 560-13-2, defining key terms such as “accommodation” and “marketplace innkeeper,” and detailing hotel-motel fee liabilities for various parties involved in the rental process.
- Hawaii and Louisiana Changes: The Hawaii Department of Taxation issued guidance on general excise tax obligations for transportation network companies (TNCs) and drivers, clarifying tax rates on income and tips. Louisiana’s new laws revise definitions related to marketplace facilitators and introduce vendor compensation measures, expanding the definition to include accommodations intermediaries and altering tax collection responsibilities for these entities starting January 1, 2026.
Source EY
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