New York Statewide Rule

New York Short-Term Rental Taxes and State Registry

Heavy RestrictionsApplies statewide across New York (2026)

New York imposes state sales tax and a hotel-style occupancy tax on short-term rentals statewide and now requires a state registry under recent legislation.

Key Facts

State sales tax: 4% plus local rate
Stays under: 90 consecutive days
Registry law: S885C signed 2024
Platform collection: Required statewide

Source: New York State Senate

Full Breakdown

All short-term rental stays under 90 days in New York are subject to state and local sales taxes under Tax Law Article 28, plus any applicable local occupancy tax. The Short-Term Rental Registration Act (S885C/A4130C, signed 2024) requires every host statewide to register units with the Department of State and report bookings. Booking platforms must collect taxes for hosts and remit them. Localities cannot waive the state tax obligation, though they may layer additional registration or licensing rules.

Violations & Penalties

Failure to register or remit sales/occupancy taxes can trigger Department of Taxation assessments, penalties up to 30 percent, plus interest and possible criminal tax fraud charges.

Frequently Asked Questions

Do I owe sales tax on a short-term rental in New York?

Yes. Stays under 90 days are taxable hotel occupancy under Tax Law Article 28. Platforms like Airbnb collect state sales tax automatically, but hosts must verify local occupancy taxes are also collected.

Does the state STR registry replace local permits?

No. The state registry is in addition to any city or county permit requirements. New York City, Buffalo, and many other localities have separate registration regimes you must satisfy.

Sources

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Full Breakdown

Frequently Asked Questions

Do I owe sales tax on a short-term rental in New York?

Does the state STR registry replace local permits?

No. The state registry is in addition to any city or county permit requirements. New York City, Buffalo, and many other localities have separate registration regimes you must satisfy.