State Lodging Tax Center

State lodging tax requirements for short-term rental operators

Lodging tax requirements vary widely from state to state and even between different taxing jurisdictions within the same state. Here’s a look at how each state refers to its lodging taxes, state tax rates, and lengths of rentals subject to short-term lodging tax.

Lodging Tax Requirements by state

as of  June 7, 2019

State tax State lodging tax rates Local lodging taxes Lodging tax overview Taxable rental length of stay
Alabama State Lodging Tax

5% state lodging tax for 16 Mountain Lake counties

4% state lodging tax for all other counties

Cities and counties levy additional local lodging taxes

Rentals are subject to state, county, and city lodging tax. The state collects taxes on behalf of most city and county governments, but not all. 180 days or less
Alaska Lodging or Sales Tax None

Cities and boroughs (counties) levy local sales and lodging taxes

There is no state sales or lodging tax. All taxes are locally administered by cities and boroughs. Usually 30 or 31 days or less (but varies by location)
Arizona State Transaction Privilege and Hotel Tax 5.5% state transaction privilege tax (TPT)

Each county levies additional TPT

Cities levy additional TPT plus local hotel/motel tax 

Rentals are subject to state, plus county sales tax (TPT), plus city TPT and hotel tax, if located in city limits. The state collects all taxes.  30 days or less
Arkansas State Sales and Tourism Tax 6.5% state sales tax plus 2% state tourism tax

Each county levies additional sales tax

Certain cities levy additional hotel or tourism tax

Rentals are subject to state sales tax, plus state tourism tax, plus county sales tax, plus city sales tax, if located in city limits. Certain cities levy additional local hotel or tourism taxes. The state collects all taxes on behalf of the county and most cities; there are a few local city taxes not collected by the state. 30 days or less
California Transient Occupancy Tax None

Each city or county levies its own local tourist occupancy tax (TOT)

Rentals are subject to either city or county TOT, based on the location of the property. California sales tax is not applicable to lodging.  30 days or less
Colorado State Sales and lodging Tax 2.9% state sales tax

Counties levy additional sales tax, plus many counties levy additional lodging taxes

Cities levy local sales and/or lodging taxes

Lodging is subject to state and county sales tax, plus city sales and lodging tax, if the property is located within city limits. Certain counties levy an additional lodging tax and some cities (Vail and Steamboat Springs) have an additional marketing district tax. The state collects state and county sales tax, county lodging tax, local marketing district tax, and taxes for smaller cities. Larger cities and ski towns usually collect their own taxes.   30 days or less
Connecticut State Room Occupancy Tax 15% state room occupancy tax

No additional city or county taxes

The state collects the state room occupancy tax. There are no city or county taxes.  30 days or less 
Delaware State Lodging Tax 8% state lodging tax Certain cities and counties levy local lodging taxes Operators with less than 5 rooms are exempt from the state lodging tax. Certain cities and counties impose an accommodations tax, which is administered by that city or county.  155 days or less
Florida Sales Tax and Tourist Tax 6% state sales tax

Most counties levy additional sales surtax, plus most counties levy additional county tourist tax

City taxes are rare in Florida; only a few cities levy additional taxes

Lodging is subject to state sales tax, plus county sales surtax, plus most counties levy a tourist tax. The state collects all sales taxes, county sales surtax, and some county tourist taxes. Most counties, especially large tourist areas, collect their own tourist tax.  185 days or less
Georgia Sales or Hotel Tax 4% state sales tax, plus $5/night (nightly tax only for certain facilities)

Each county levies additional sales taxes

Most cities and counties levy additional lodging or hotel taxes

Rentals are subject to state and county sales taxes, plus each city or county may levy a local room or hotel tax. The state collects all state and county sales taxes. Each county and city collects its own room/hotel tax. 

90 days or less

(some counties have shorter rules for the local hotel tax)

Hawaii General Excise and Transient Accommodations Tax 14.16% on Maui, 14.69% on Hawaii and Kauai, 14.96% on Oahu

No city taxes

Lodging is subject to state general excise and transient accommodations tax. The islands of Oahu, Hawaii, and Kauai levy an additional tax surtax. All taxes in Hawaii are remitted to the state. Hawaii also requires the filing of annual returns for these taxes. 185 days or less
Idaho Sales and Travel Tax 6% state sales tax plus 2% travel and convention tax

Certain cities levy a local sales tax or hotel/room tax

Lodging is subject to state sales and travel and convention tax. Certain cities levy an additional local hotel/room tax, collected by each city. The state collects the state sales and travel tax.   30 days or less
Illinois State Lodging, Occupancy or Sales Tax 6% state hotel tax

Most cities and county levy additional hotel taxes

Lodging is subject to state, county, and city hotel tax. The state collects hotel tax for some cities and counties. Many cities and counties collect their own hotel tax. 30 days or less
Indiana Sales Tax and Innkeepers Tax 7% state sales tax

Most counties levy additional innkeepers tax

Lodging is subject to state sales tax and county innkeepers tax. The state collects sales tax. Most counties levy and collect their own innkeepers tax. 30 days or less
Iowa State Hotel Tax 5% state hotel tax

Most counties levy additional hotel tax

Some cities also levy additional hotel taxes

Lodging is not subject to state sales tax. Iowa has a separate state hotel tax. Each county, and many cities, levy an additional hotel tax. Nearly all state, county, and city taxes are collected by the state. 32 days or less
Kansas State Sales Tax and Transient Room Tax 6.5% state sales tax

Cities and counties commonly levy additional sales taxes and transient room taxes

Lodging is subject to state and local sales tax, plus each city or county may have an additional transient room tax. All taxes are administered by the state. There are certain exemptions to these taxes based on the number of sleeping rooms. 29 days or less
Kentucky State Sales Tax and Lodging Tax 6% state sales tax plus 1% state transient room tax

Certain cities and counties levy additional transient room taxes

Lodging is subject to state sales and transient room tax. Counties, and some cities, levy additional local lodging and room taxes. The state collects the state sales and transient room tax; each county and city collects its own local lodging or room tax.   30 days or less
Louisiana Sales and Hotel Tax 4.45% state sales tax

Cities and counties levy additional local sales taxes and hotel taxes

There are common exclusions from city and county taxes for small operators, usually defined by the number of rooms or units. Any rental that is to be used for  “transient purposes” rather than “permanent accomodations”
Maine State Lodging Tax 9% state lodging tax No local taxes Lodging is subject to the state lodging tax. There are no city or county lodging taxes. 29 days or less
Maryland Sales and Accommodations Tax 6% state sales tax

Many cities and counties levy additional accommodation and hotel taxes

Lodging is subject to state sales and county lodging or accommodations tax. Some cities also levy a hotel or accommodations tax. The state collects the state sales tax. Each city or county collects its own local lodging taxes.   124 days or less
Massachusetts Room Occupancy Tax 5.7% state room occupancy tax

Cities levy additional room occupancy tax

Lodging is subject to state room tax and city room taxes. State legislation recently changed its law, eliminating long-standing exclusions for short-term rentals, and enabling additional taxes on short-term rentals. All taxes are collected by the state.  90 days or less
Michigan Use Tax and Lodging Tax 6% state use tax Certain cities and counties levy additional lodging or visitors bureau tax Lodging is subject to state use tax. Some counties, and cities, have additional lodging or visitors bureau taxes. Many counties exclude collection of the county tax for operators with fewer than 10 units. 30 days or less
Minnesota Sales and Lodging Tax 6.875% state sales tax

Cities and counties levy additional sales tax

Certain cities and counties levy additional lodging tax

Lodging is subject to state sales tax. A few counties and cities levy additional lodging or visitors bureau taxes.   30 days or less
Mississippi Sales Tax Rate and Tourism Tax 7% state sales tax

Certain cities and counties levy additional lodging and tourism taxes

Lodging is subject to state sales tax and may also be subject to certain additional county sales taxes depending on the definition of hotel within that county. Many cities and counties also have tourism taxes, in addition to sales taxes. Most taxes are collected by the state. 90 days or less
Missouri State Sales or Lodging Tax 4.225% state sales tax

Cities and counties levy additional sales tax

Certain cities and counties levy additional hotel, tourism, or special district taxes

Lodging is subject to state and county sales tax, plus additional city tourism or lodging taxes, if applicable. The state collects all city, county, and state sales taxes. Cities and counties collect their own tourism and lodging taxes.  30 days or less
Montana State Sales Tax and Lodging Tax 7% lodging facility sales and use tax A few local areas (city or county) levy additional tourism or lodging tax Lodging is subject to state lodging facility sales and use tax.  The state collects these taxes. There are a few locations that collect an additional local lodging or resort tax. 30 days or less
Nebraska State Sales Tax and Lodging Tax 5.5% state sales tax, plus 1% state lodging tax

Most cities and counties levy additional sales tax and local lodging taxes

Lodging is subject to state, county, and city sales taxes, plus city and county lodging taxes. The state collects most taxes.     30 days or less
Nevada Room Occupancy Tax None

Each city or county levies its own room occupancy or lodging tax

Lodging is subject to either city or county room tax; there are no state taxes on lodging. Operators are required to pay either city or county room tax, depending on location. 30 days or less
New Hampshire State Room Tax 9% state rentals tax No local taxes Lodging is subject to state rentals tax. There are no city or county lodging taxes. 185 days or less
New Jersey Sales Tax and Occupancy Tax 6.625% state sales tax, plus 5% state occupancy tax

Most cities have additional local occupancy tax

Lodging is subject to state sales tax, plus state occupancy tax, plus most cities levy an additional occupancy tax.  Nearly all taxes are remitted to the state. A few cities have their own locally administered tax.  90 days or less
New Mexico Gross Receipts and Lodgers Tax 5.125% state gross receipts tax

Each city or county levies its own gross receipts tax

Certain cities and counties levy an additional lodgers tax

Lodging is subject to state, county, and city sales tax (also called gross receipts tax). Each city or county may levy an additional lodgers tax. The state collects all sales tax on behalf of each county and city. Each city and county collects its own lodgers tax. 30 days or less
New York Sales Tax and Room Occupancy Tax  4% state sales tax

Each county levies an additional sales tax

Most counties levy a local hotel occupancy tax

Certain cities levy additional sales and hotel taxes

Nightly taxes for NYC

Lodging is subject to state and county sales tax, plus most counties (and a few cities) levy a local hotel occupancy tax. In NYC there is a specific hotel occupancy tax, which includes a fee for each room night rented. The state collects all sales tax on behalf of each county. Each county, NYC, and a few other cities, collect their own hotel occupancy tax. A state rule called the “bungalow exemption excludes most short-term rentals from the state and county sales taxes, but not local hotel taxes.   90 days or less
North Carolina Sales Tax and Room Occupancy Tax 4.75% state sales tax

Each county levies an additional sales tax

Most counties and a few cities levy a local room occupancy tax

Lodging is subject to state and county sales tax, plus county room occupancy tax. The state collects the state and county sales taxes. Each county collects its own room/occupancy tax. 90 days or less
North Dakota Sales Tax and Lodging Tax 5% state sales tax

Most cities and counties levy additional sales and lodging taxes

Lodging is subject to state, county, and city sales taxes. Many cities and counties also levy additional lodging taxes. Almost all tax is collected by the state.  30 days or less
Ohio State Sales Tax and Hotel Tax 5.75% state sales tax

Each county levies additional sales tax, some counties levy additional hotel tax

Certain cities levy additional hotel taxes

Lodging is subject to state and county sales tax, plus many counties and some cities levy additional lodging taxes. The state collects state and county sales tax. City and county lodging taxes are collected locally. Ohio has certain exemptions for small lodging operators. 30 days or less
Oklahoma Sales Tax and Lodging Tax 4.5% state sales tax Cities and counties levy additional sales taxes, plus city and county hotel taxes Lodging is subject to state and county sales tax, plus any city and county lodging taxes. The state collects most city, county, and state taxes.   All stays are taxable as long as the establishment “retains its identity as a hotel, apartment-hotel, cottage camp or lodging house, without regard to the length of stay of the guest.”
Oregon Lodging Tax 1.8% state lodging tax

Each city or counties levies a local transient room tax

Lodging is subject to a state lodging tax, plus any city or county transient room tax. The state collects the state lodging tax and each city or county collects its own local transient room tax. 31 days or less
Pennsylvania Sales Tax and Hotel Tax 6% state sales tax

Each county levies additional hotel tax

A few cities levy additional hotel tax

Lodging is subject to a state sales tax, plus each county levies a hotel or lodging tax. The state collects the state sales tax and each county collects its own local hotel tax. 30 days or less
Rhode Island State Sales and Hotel Tax

7% state sales tax, plus 6% state hotel tax, (13%) if renting a hotel or room;

7% state sales tax, plus 1% state hotel tax, (8%) if renting a whole house

None Lodging is subject to state sales tax and state hotel tax. Hotel and room rentals are taxed at 13%; rentals of an entire home are taxed at 8%. There are no local taxes in Rhode Island, all tax is paid to the state.   30 days
South Carolina State Sales and Accommodations Tax 5% state sales tax, plus 2% state accommodations tax

Most counties and certain cities levy additional sales taxes

Most cities and counties levy additional accommodations taxes

Lodging is subject to state and local sales and state accommodations tax. Each city and/or county levies an additional local accommodations tax. The state collects all state, county, and city sales taxes, plus the state accommodations tax. Each city and county collects its own local accommodations taxes.   90 days or less
South Dakota State Sales and Tourism Tax 4.5% state sales tax, plus 1.5% state tourism tax

Certain cities and counties levy additional sales and gross receipts taxes

Lodging is subject to state, county, and city sales tax and a state tourism tax. The state collects all taxes on behalf of the cities and counties. 28 days or less
Tennessee Sales Tax and Hotel Tax 7% state sales tax

Each county levies additional sales tax

Most cities and counties levy additional hotel or accommodations taxes

Gross receipts taxes are common

Lodging is subject to state and local sales tax, plus each city and/or county levies an additional local accommodations tax. The state collects the state and local sales taxes. Each city and county collect its own local accommodations taxes. Also, the state and some cities levy gross receipts taxes. 90 days or less
Texas Hotel Occupancy Tax 6% state hotel tax

Many cities and counties levy additional hotel tax

Certain areas have extra territorial tax jurisdictions in which hotel tax is applicable

Lodging is subject to state hotel occupancy tax, plus each city and/or county levies an additional local hotel occupancy tax. The state collects the state hotel tax and each county or city collects its own local hotel tax. Also, certain city areas have extraterritorial tax jurisdictions (ETJ), which extend their taxes to areas outside or around the city. 30 days or less
Utah State Sales Tax and Transient Room Tax 4.7% state sales tax, plus 0.32% state transient room tax

Cities and counties levy multiple additional sales taxes

Counties, and certain cities, levy additional transient room tax

Lodging is subject to state, county, and city sales tax and a county transient room tax. The state collects all sales taxes on behalf of cities and counties. The state also collects most county transient room taxes. A few locations collect their own local room tax. 30 days or less
Vermont State Rooms Tax 9% state rooms tax

A few cities levy additional local option tax

Lodging is subject to the state rooms tax, plus there are several areas that have a local option rooms tax in addition to the state tax. All taxes are collected by the state. 30 days or less
Virginia State Sales Tax and Transient Lodging Tax 4.3% state sales tax, plus 1% local sales tax

Cities and counties may levy additional sales taxes and transient lodging taxes

Lodging is subject to state sales tax, plus the local option sales tax. Each city or county levies an additional local transient lodging tax. The state collects the state and local option sales tax and each county or city collects its own local lodging tax.   30 days or less
Washington State Sales Tax and Hotel Tax 6.5% state sales tax

Cities and counties levy additional sales taxes and hotel/motel taxes

Lodging is subject to state, county, and city sales tax, plus certain cities and counties levy additional hotel/motel tax. The state collects all taxes on behalf of the cities and counties.   30 days or less
West Virginia State Sales Tax and Hotel Tax 6% state sales tax

Certain cities and counties levy additional hotel/motel tax

Lodging is subject to state sales tax, plus each county may levy a local hotel/motel tax. The state collects state sales tax and each county or city collects its own local hotel/motel tax.   30 days or less
Wisconsin State Sales and Room Tax 5% state sales tax

Counties levy additional sales tax

Certain cities, counties and resort areas levy additional room taxes

Lodging is subject to state and county sales tax, plus certain cities and resort areas levy additional local room taxes. The state collects all sales taxes. Each city or local area collects its own local room tax.     30 days or less
Wyoming State Sales Tax and Lodging Tax 4% state sales tax

Certain cities and counties levy additional sales and lodging taxes

A few areas levy a resort district tax

Lodging is subject to state and county sales tax, plus any city or county lodging tax. The state collects nearly all sales and lodging tax taxes. 30 days or less

Want more details about the lodging tax requirements for your property?

Read our state lodging tax guides to get a more comprehensive overview of the lodging tax obligations for your location. 

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