Authorizes a sales and use tax exemption for campground rentals

HB 2809 exempts rental fees for lots, buildings, and amenities at campgrounds from both state and local sales taxes. It specifically applies to properties with five or more campsites used for recreation, camping, travel, or seasonal stays, including recreational vehicle parks. This tax exemption directly affects campground operators by reducing their taxable revenue on these rental services. The bill amends existing tax law to add this exemption without changing other existing tax rules. (Note: The bill was introduced on January 7, 2026, and is pending further action.)