TAX/SALES & USE: Includes accommodations intermediaries within the definition of a marketplace facilitator for purposes of collection and remittance of sales and use taxes on remote sales (EN +$350,000 OF EX See Note)

Added 'accommodations intermediary' to the list of entities defined as marketplace facilitators.

Reordered and renumbered the list of definitions to accommodate the new 'accommodations intermediary' entry.

Requires accommodations intermediaries to collect and remit sales and use taxes on remote lodging sales.

Set the effective date of the Act to July 1, 2025.

Added a new definition for 'accommodations intermediary' to include persons facilitating lodging through marketplaces, distinct from the owner or operator.

Modified the definition of 'marketplace facilitator' to explicitly include 'accommodations intermediaries' as entities responsible for tax collection.

Added a new requirement for accommodations intermediaries to remit hotel and motel occupancy taxes to the state Commission beginning January 1, 2026.

Established a specific effective date of July 1, 2025, for the general changes and a separate start date of January 1, 2026, for the occupancy tax collection requirement.