@Nora690
You maybe responded here instead of the other thread that was discussing the exemption but in any case:
1) My presumption is that I got that email because i was already registered...
2) No, there's been NO explicit written references to breakfast or entrances. And i was only giving MY view of what I see as the intent of the law which was to carry forward from existing law a prior exemption for those defined a 'B&B Home' and which existed before Airbnb began. Back then, i doubt any consumer would have considered it to be other than a multi-bedroom home where a bedroom or two was rented out with a breakfast served by host and a common entrance.
I think that there will be hosts who have properties that are not of that type who will use this exemption unfairly to avoid taxes and get more guests and that bothers me as someone subject to tax so I'm trying to get clarification from DOR and possibly lawmakers as to how they plan to handle this potential gap in the law/regs.
Addendum/Update: Suppose a listing was for a guest suite above a garage with a living room, bedroom, bath & kitchenette, and separate entrances from main house. Would that be what comes to your mind when the "B&B home" term is used? It certainly doesn't to me and that's the type listing that I see as needing to be registered/taxed to "level the playing field" as bill proponents wanted.