Note: This version of section effective until 7-1-2019. See also following version of this section, effective 7-1-2019.

1. (1) if those rooms, lodgings, or accommodations are rented or furnished for periods of less than thirty (30) days; and
2. (2) if the rooms, lodgings, and accommodations are located in a hotel, motel, inn, tourist camp, tourist cabin, gymnasium, hall, coliseum, or other place, where rooms, lodgings, or accommodations are regularly furnished for consideration.
3. (b) Each rental or furnishing by a retail merchant under subsection
4. (a) is a separate unitary transaction regardless of whether consideration is paid to an independent contractor or directly to the retail merchant.
5. (c) For purposes of this section, "consideration" includes a membership fee charged to a customer.
6. (d) Notwithstanding subsection (a), a person is not a retail merchant making a retail transaction if:
7. (1) the person is a promoter that rents a booth or display space to an exhibitor; and

8. (2) the booth or display space is located in a facility that:

   1. (A) is described in subsection (a)(2); and

   2. (B) is operated by a political subdivision (including a capital improvement board established under IC 36-10-8 or IC 36-10-9 ) or the state fair commission.

      This subsection does not exempt from the state gross retail tax the renting of accommodations by a political subdivision or the state fair commission to a promoter or an exhibitor.

      As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.93-1987, SEC.1; P.L.85-1989, SEC.1; P.L.20-1990, SEC.7.

Sec. 4. (a) A person is a retail merchant making a retail transaction when the person rents or furnishes rooms, lodgings, or other accommodations, such as booths, display spaces, banquet facilities, and cubicles or spaces used for adult relaxation, massage, modeling, dancing, or other entertainment to another person: