New York Statewide Rule

New York Short-Term Rental Taxes and State Registry

Heavy RestrictionsApplies statewide across New York (2026)

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 platform tax collection.

Key Facts

State sales tax: 4% plus local rate
Stays under: 90 consecutive days
Registry law: S885C signed Dec 2024; county opt-in
Platform collection: Required statewide

Source: New York State Senate

Full Breakdown

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, under the Short-Term Rental Registration Act (S885C/A4130C), signed December 21, 2024 and reshaped by a February 2025 chapter amendment. Effective April 2025, booking platforms must collect and remit these taxes for hosts and report booking data quarterly to the Department of State. Counties may opt to create their own short-term rental registries, and localities can layer additional registration or licensing rules, but no locality can waive the state tax obligation.

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 law replace local permits?

No. The 2024 law lets counties create their own registries and does not replace local permits. 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 law replace local permits?

No. The 2024 law lets counties create their own registries and does not replace local permits. New York City, Buffalo, and many other localities have separate registration regimes you must satisfy.