Does the taxable service of “furnishing of sleeping rooms” include rooms purchased through online travel companies (such as Expedia and Orbitz) or Airbnb rentals?

Yes. The taxable service of “furnishing of sleeping rooms” includes accommodations sold to transient guests by any of the following: hotels, apartment hotels, lodging houses, tourist camps and courts, property management companies and accommodation intermediaries.

Additionally, the sales price includes service, facilitator, processing, delivery and other similar fees and charges associated with the transaction even if those charges are separately stated.