Online Travel Company (OTC) State Tax Collection Requirements

Disclaimer: The information contained in this site is for general guidance only. Given the changing nature of laws, rules and regulations, all information is subject to change and there may be delays, omissions or inaccuracies in information contained in this site.

 


 

Key:


States requiring some degree of remittance on amount paid by consumers


States requiring remittance on amount paid by consumers


States ruling in favor of OTCs (Not requiring remittance on amount paid by consumers)