Short-term rentals in unincorporated Olmsted County owe Minnesota's 6.875% state sales tax plus the county's 0.5% combined transit sales tax (two 0.25% taxes for Destination Medical Center and transportation), for a 7.375% effective rate on stays under 30 days. Rentals in Rochester also owe Rochester's 7% city lodging tax (total 14.375%). Marketplaces (Airbnb, Vrbo) collect state-administered taxes; locally administered city lodging taxes are remitted by the host.
Minnesota Statutes 297A.61 and 297A.62 impose the 6.875% state general sales tax on lodging stays under 30 consecutive days, including residential short-term rentals (Minnesota Department of Revenue Sales Tax Fact Sheet 141). Olmsted County levies two 0.25% local transit sales taxes authorized under MN Stat. 297A.993 and 297A.99: one effective January 1, 2014 (0.25% Destination Medical Center transit tax, increased to combined 0.50% on July 1, 2017 with a second 0.25% for road, bridge, and transportation projects). Both apply countywide on the same base as the state sales tax. The City of Rochester additionally levies a 7% local lodging tax under its home-rule charter and Minnesota Statutes 469.190, applied to lodging stays of less than 30 days (or 30+ days without an enforceable written lease). Combined effective rates are 7.375% in unincorporated Olmsted County and 14.375% inside Rochester. Under MN Stat. 297A.61 subd. 53, accommodations intermediaries (Airbnb, Vrbo) collect and remit the state and county sales taxes; locally administered lodging taxes (Rochester's 7%) must be remitted by the host. Rochester also charges a $150 annual STR license fee under City Code Chapter 7-9-14.
Failure to register, collect, or remit Minnesota state and Olmsted County sales taxes is enforceable by the Minnesota Department of Revenue under MN Stat. 289A.60, with penalties of 5%-25% of unpaid tax plus interest. Rochester lodging tax non-compliance and unlicensed operation are enforceable by the City of Rochester under City Code Chapter 7-9-14, with administrative fines and license revocation.
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