Taxes & Fees

Alabama imposes a statewide lodgings tax on rooms and accommodations rented for fewer than 180 continuous days, applying universally to short-term rentals across all municipalities…

Arizona requires short-term rental operators to license with the Department of Revenue and remit transaction privilege tax plus any applicable county and city transient lodging taxes…

Arkansas requires short-term rental operators to collect state sales tax (6.5%) and a 2% statewide tourism tax on all lodging rentals under 30 days, regardless of platform or local…

Colorado requires short-term rental operators to collect 2.9 percent state sales tax plus any local lodging taxes, with marketplace facilitators like Airbnb collecting on behalf of…

Connecticut imposes a 15% room occupancy tax on short-term rentals of 30 days or fewer, collected statewide by the Department of Revenue Services. The tax applies uniformly regardless…

Delaware imposes a 4.5% short-term rental lodging tax under House Bill 168 (2024), effective for rental agreements entered on or after January 1, 2025. It applies to dwellings rented…

District of Columbia short-term rental hosts must pay all applicable transient lodging taxes and pay a license endorsement fee set by the Mayor before renting a residence for fewer…

Florida imposes a 6% state sales tax, plus county discretionary surtaxes of 0.5 to 1.5%, on rentals of living accommodations for six months or less, applying universally to short-term…

Georgia law authorizes a statewide hotel-motel excise tax that applies to short-term rentals under 30 days, with collection obligations imposed on hosts and marketplace facilitators.

Hawaii imposes a statewide Transient Accommodations Tax (TAT) of 10.25% on gross rental proceeds for stays under 180 consecutive days, applying universally to all short-term rental…

Idaho applies state sales tax and travel and convention tax to short-term rental stays statewide, and platforms like Airbnb and Vrbo collect these as marketplace facilitators.

Illinois imposes a 6% state Hotel Operators' Occupation Tax on short-term rentals of fewer than 30 consecutive days, including platforms like Airbnb and Vrbo, applied uniformly…

Indiana imposes 7% state sales tax plus county innkeeper's tax on rentals under 30 days. Marketplace facilitators like Airbnb and Vrbo must collect and remit these taxes statewide…

Iowa imposes a flat 5% state excise tax on the sales price of every short-term rental, collected from the guest by the host or platform like Airbnb and remitted to the Department of…

Kansas applies state and local transient guest taxes to short-term rentals of 28 days or fewer, in addition to state and local sales tax. Hosts and platforms must collect and remit…

Kentucky imposes a statewide 1% transient room tax on all short-term lodging rentals under 30 days, including Airbnb, VRBO, hotels, campgrounds, and RV parks. Hosts and facilitators…

Louisiana's 5% state sales tax applies to short-term rentals. State law defines a 'hotel' to include any house, apartment, condominium, camp, or cabin rented to transient guests, so…

Maine imposes a 9% state lodging tax on the rental of living quarters under 28 days, collected and remitted by Airbnb, Vrbo, and similar marketplace facilitators under 36 MRS § 1754-B.

Maryland imposes a statewide 6% sales and use tax on short-term rental accommodations under 90 days. Hosts and platforms must collect and remit this tax to the Comptroller, regardless…

Massachusetts imposes a statewide 5.7% room occupancy excise on short-term rentals, plus optional local and community impact fees collected uniformly through DOR.

Michigan imposes a 6% use tax on short-term rental accommodations under 30 days. Hosts must register with Treasury and remit tax monthly or quarterly, regardless of where they operate.

Minnesota state law imposes 6.875% sales tax plus applicable local lodging taxes on all short-term rentals under 30 days, including Airbnb and Vrbo bookings. Marketplace providers must…

Mississippi treats short-term rental stays like hotel rooms. Section 27-65-23 imposes a 7% state sales tax on the gross income from renting rooms to transient guests, so Airbnb and…

Missouri applies its state sales tax to charges for short-term rental rooms furnished to transient guests, the same way it taxes hotel and motel rooms. Hosts collect the tax from…

Montana imposes a statewide 4% lodging facility use tax and a 4% sales tax on short-term rental accommodations. Hosts must register with the Department of Revenue, collect taxes from…

Nebraska imposes a 5.5% state sales tax and 1% state lodging tax on rentals of less than 30 days, plus any local option sales tax. Marketplace facilitators must collect on hosts'…

Nevada imposes statewide transient lodging taxes on short-term rentals, including combined state and local rates that platforms or hosts must collect and remit on stays under 30 days…

New Jersey applies state sales tax and the State Occupancy Fee to transient short-term rentals statewide, regardless of which municipality the property sits in.

New Mexico authorizes municipalities and counties to levy a lodgers tax up to 5% on stays under 30 days, and the state imposes gross receipts tax on all short-term lodging revenue…

New York imposes state and local sales tax plus hotel-style occupancy taxes on short-term rentals statewide, and a 2024 registration law adds county-level registries and mandatory…

North Carolina imposes statewide sales tax on short-term rental accommodations and authorizes counties and cities to add room occupancy taxes only under specific state enabling…

North Dakota imposes a 5 percent state sales tax on gross receipts from renting a hotel, motel room, or other accommodations, including Airbnb and Vrbo-style short-term rentals…

Ohio Revised Code 5739.02 and 5739.09 establish the state sales tax and local lodging excise tax framework that applies to transient accommodations under 30 days, including short-term…

Oklahoma applies its 4.5% state sales tax to every short-term rental stay under 68 O.S. § 1354(A)(7), which taxes the furnishing of rooms by hotels, motels, lodging houses, and tourist…

Oregon imposes a 1.5% statewide transient lodging tax on all short-term rentals under 30 days, applying universally to hosts and intermediaries regardless of city. Local lodging taxes…

Pennsylvania charges a 6% state hotel occupancy tax on every short-term rental booked for fewer than 30 days to the same guest, whether arranged directly or through an online broker…

Rhode Island taxes short-term rentals at 7% state sales tax and 5% statewide hotel tax, plus a local hotel tax that rose to 2% on January 1, 2026. A new 5% tax applies to whole-home…

South Carolina imposes a statewide 7% sales and accommodations tax on short-term rentals of fewer than 90 continuous days. Hosts must register with SCDOR, collect the tax from guests…

South Dakota has no statewide STR permit fee, but lodging stays (including Airbnb/Vrbo) are subject to a layered tax burden: 4.2% state sales tax (SDCL 10-45), up to 2% municipal sales…

Tennessee imposes statewide sales tax on short-term rental stays and authorizes local hotel-motel occupancy taxes, with marketplace facilitators required to collect on behalf of hosts.

Texas imposes a 6 percent state hotel occupancy tax on short-term rentals, including houses, condos, and Airbnb or VRBO stays, whenever a room costs 15 dollars or more per day.

Utah imposes a state-administered transient room tax framework under Title 59, Chapter 12, Part 3, applying to lodging rentals under 30 days. Counties may levy up to 4.25% county TRT…

Vermont imposes a 9% Meals and Rooms Tax, an additional 3% short-term rental surcharge (since August 2024), and a 1% local option tax where adopted, on stays under 30 days. Hosts and…

Virginia imposes a state sales tax and authorizes local transient occupancy taxes on short-term rentals, with platform collection responsibilities and accommodations intermediary rules…

Washington imposes statewide sales tax and lodging taxes on short-term rental stays under 30 days. Operators must register with the Department of Revenue, collect applicable taxes, and…

West Virginia imposes a statewide hotel occupancy tax framework that applies to short-term rentals offered for fewer than thirty consecutive days, with consumer sales tax and…

Wisconsin requires short-term rental hosts to collect state sales tax and any local room tax. Wis. Stat. § 66.0615 governs municipal room taxes and caps maximum rates absent…

Wyoming imposes a universal 5% statewide lodging tax plus 4% state sales tax on short-term rentals under 30 days. Operators must register with the Wyoming Department of Revenue and…