HOTELS AND MOTELS

Lodging taxes, see LODGING TAXES

Nonsmoking rooms, smoking in, penalties, Minn. Law 2008 c 355

Sales and use taxes, accommodations intermediary services, Minn. Law 2011 1Sp c 7 art 3 s 1 to 2011 1Sp c 7 art 3 s 4

Telecommunications services, sales and use taxes, Minn. Law 2008 c 154 art 12 s 5

Vacation rental lodging study, Minn. Law 2008 c 291, 2008 c 300 s 49