Redacted Letter Rulings - General Corporation Tax (GCT)

Department of Finance


Business and Excise TaxesBusiness ResourcesBenefitsDoing Business with NYC


Redacted Letter Rulings - Hotel Room Occupancy Tax

Written by Finance's Legal Affairs Division, letter rulings are written statements that set forth the applicability of the statutes and rules to a specific set of facts, and are provided in redacted form to protect taxpayer-specific information.

A corporation which provides an Internet platform through which a hotel and a person desiring to book an accommodation have the opportunity to negotiate and consummate a rental transaction is not considered a “room remarketer” under the HROT and is not responsible for collecting and remitting any HROT. #13-4939. 8/21/2013
Download Ruling
A company that only provides an internet platform for booking hotel rooms is not a room remarketer under the NY HROT. #12-4933. 3/6/2013
Download Ruling
Nonprofit organization providing housing to homeless and referring residents for social services exempt as an operator of a hotel. #02-4791. 5/2/2002
Download Ruling

Redacted Letter Rulings

﻿﻿