TO EXEMPT CERTAIN STORAGE SERVICES FROM SALES TAX; AND TO EXEMPT THE SERVICE OF FURNISHING ACCOMMODATIONS BY A TOURIST CAMP OR A TOURIST COURT FROM SALES TAX, AS AFFIRMED BY REFERRED ACT 19 OF 1958.

Fiscal Impact Statement Bill: HB1388 Amendment Number: H1 Bill Subtitle: TO AMEND THE SERVICES TO WHICH SALES TAX APPLIES; TO EXEMPT CERTAIN STORAGE SERVICES FROM SALES TAX; AND TO EXEMPT THE SERVICE OF FURNISHING ACCOMMODATIONS BY A TOURIST CAMP OR A TOURIST COURT FROM SALES TAX. --------------------------------------------------------------------------------------------------------------------------------------- Sponsor: Rep. Vaught Basic Change: HB1388 (as engrossed 2/13/2025) exempts the service of furnishing certain accommodations and certain storage services from sales tax. HB1388 removes the furnishing of certain accommodations from the list of services subject to sales tax: • The furnishing of accommodations by a tourist camp; • The furnishing of accommodations by a tourist court; and • The furnishing of camping spaces or trailer spaces at public or privately owned campgrounds, except for federal campgrounds, on less than a month-to-month basis. HB1388 also removes the service of boat storage and docking fees from the list of services subject to sales tax. Fiscal Impact: FY2026 Total Approximate State Sales and Use Tax Loss -$2,808,325 (Estimated Effective Date 10/1/2025 --