If you operate a short-term rental (STR), you need to understand the lodging tax regulations that apply to your business. Lodging taxes are levied by your state or local government and can go by different names, including sales tax, transient tax, hotel tax, room tax, occupation tax, and many more. Guests are required to pay these taxes on top of the cost of their accommodations.

As an STR owner, you don’t pay these taxes out of your own pocket, but you do collect the applicable taxes from guests and pay them to the correct tax authority. Lodging tax jurisdictions and rates depend on your location, so one size doesn’t fit all. Requirements vary widely from state to state and even among different local taxing jurisdictions within the same state. And for any given transaction, you may need to collect more than one tax and pay more than one tax authority — for example, you may be required to remit separate taxes to your state and to your city for the same guest booking.

STR lodging tax can be confusing, but it’s your responsibility to know what you need to do to comply. Otherwise, you could face fines and penalties from local authorities that realize the value of lodging tax revenue and are getting savvier about finding tax scofflaws.

We’ve compiled a snapshot of lodging tax details for each state, including tax names, rates, and the taxable length of stay. We also include information on tax collection by STR marketplaces such as Airbnb and Vrbo. Marketplaces collect lodging taxes for their listings at the time of payment in many locations. However, this varies greatly from state to state and even city to city, and you shouldn’t assume your marketplace takes care of all your lodging tax obligations.

This guide covers statewide lodging taxes, but keep in mind that local governments may levy and collect additional lodging taxes that apply to your STR. Check with your local jurisdiction to get the details. For more information on the tax rates and jurisdictions that apply to your rental’s specific location, use our lodging tax lookup tool.

While we strive to provide accurate information, tax rates change frequently. The information provided on this page and corresponding links should not be viewed as tax advice.

State lodging tax rate: 

The state lodgings tax rate is 5% of the charges for accommodations in Alabama counties in the Mountain Lakes area (Blount, Cherokee, Colbert, Cullman, DeKalb, Etowah, Franklin, Jackson, Lauderdale, Lawrence, Limestone, Madison, Marion, Marshall, Morgan, and Winston counties). In all other Alabama counties, the state lodgings tax rate is 4%.

Local lodging taxes:

Cities and counties may levy and administer additional lodging taxes or per-night room fees.

Lodging tax overview:

The state administers state lodgings tax and some local lodging taxes.

Taxable rental length of stay:

Less than 180 days

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Airbnb collects state lodgings tax and state-administered county and city lodging taxes on its listings. It collects some locally administered county and city lodging taxes. Vrbo does not collect lodging taxes.

Additional resources:

Alabama vacation rental tax guide
Alabama Department of Revenue
Local tax rate lookup

Lodging tax overview:

Alaska has no statewide lodging tax. Local governments may levy and administer their own lodging taxes.

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Airbnb and Vrbo collect local lodging taxes in Anchorage.

Additional resources:

Local tax rate lookup

State lodging tax rate:

Rates vary by location.

Local lodging taxes:

Counties and cities may levy and administer additional lodging taxes.

Lodging tax overview:

The Arizona Department of Revenue administers state transaction privilege tax, county excise tax, and local transient occupancy tax.

Taxable rental length of stay:

Reservations of less than 30 days

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Arizona requires marketplaces to collect state and local lodging taxes for their listings.

Additional resources:

Arizona vacation rental tax guide
Arizona Department of Revenue
Local tax rate lookup

State lodging tax rates:

State sales and use tax: 6.5%

State tourism tax: 2%

Local lodging taxes:

Local governments may levy and administer additional lodging taxes.

Lodging tax overview:

The Arkansas Department of Finance and Administration administers state and local sales taxes and state tourism tax.

Taxable rental length of stay:

Arkansas requires lodging taxes to be collected on all “transient rentals,” or stays of less than a month-to-month basis.

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Marketplaces that arrange for the use of accommodations and are located in Arkansas or have economic nexus in the state are required to collect state-administered lodging taxes for their listings. Airbnb and Vrbo collect some local lodging taxes.

Additional resources:

Arkansas vacation rental tax guide
Arkansas Department of Finance and Administration
Local tax rate lookup

Lodging tax overview:

California has no statewide lodging tax. Cities and counties may levy and administer transient occupancy tax on accommodations that are rented out for 30 days or less.

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Airbnb and Vrbo collect transient occupancy taxes in some communities.

Additional resources:

California vacation rental tax guide
California local tax code
Local tax rate lookup

State lodging tax rate:

State sales tax: 2.9%

Local lodging taxes:

Local governments may levy and administer additional lodging taxes.

Lodging tax overview:

The Colorado Department of Revenue administers state sales tax, county lodging tax, local marketing district tax, special district tax, and some local sales and lodging taxes.

Taxable rental length of stay:

Reservations of less than 30 consecutive days

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Airbnb and Vrbo collect state sales tax, county lodging tax, local marketing district tax, local metropolitan district tax, and state-administered local sales tax. They also collect some local lodging taxes.

Additional resources:

Colorado vacation rental tax guide
Colorado Department of Revenue
Local tax rate lookup

State lodging tax rate:

State room occupancy tax: 15%

Lodging tax overview:

The Connecticut Department of Revenue Services administers state room occupancy tax. There are no local lodging taxes.

Taxable rental length of stay:

Rental contracts for a period of less than 90 days, including month-to-month contracts, are considered short-term rentals and are subject to room occupancy tax for the first 30 days of occupancy.

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Marketplaces are required to collect and remit state room occupancy tax for their listings. 

Additional resources:

Connecticut vacation rental tax guide
Connecticut Department of Revenue Services
Local tax rate lookup

State lodging tax rate:

State lodging tax: 8%

Local lodging taxes:

Municipalities with over 50,000 people and counties with populations greater than 500,000 may impose an additional lodging tax not to exceed 3%.

Lodging tax overview:

The Delaware Division of Revenue administers state lodging tax and some local lodging taxes.

Taxable rental length of stay:

“Tourist homes,” which are defined as having at least five permanent bedrooms for the use of tourists or transient guests, but do not have cooking facilities for the use of guests, must charge lodging tax on the cost of accommodations. Lodging taxes do not apply to “occupants who occupy or who have the right to occupy the room or rooms” for a period of at least five consecutive months.

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Airbnb and Vrbo do not collect lodging tax in Delaware.

Additional resources:

Delaware vacation rental tax guide
Delaware Division of Revenue
Local tax rate lookup

State lodging tax rate:

State sales tax: 6%

Local lodging taxes:

Local governments may levy and administer additional lodging taxes.

Lodging tax overview:

The Florida Department of Revenue administers state sales tax, county discretionary sales surtax, and some local lodging taxes.

Taxable rental length of stay:

Reservations of six months or less

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Airbnb and Vrbo collect state sales tax and county discretionary sales surtax. They also collect some local lodging taxes.

Additional resources:

Florida vacation rental tax guide
Florida Department of Revenue
Local tax rate lookup

State lodging tax rates:

State sales tax: 4%

State hotel-motel fee: $5 per night

Local lodging taxes:

Local governments may levy and administer additional lodging taxes.

Lodging tax overview:

The Georgia Department of Revenue administers state sales tax, hotel-motel fee, and local sales tax.

Taxable rental length of stay:

Reservations of up to 90 continuous days

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Marketplaces are required to collect all state and local lodging taxes for their listings.

Additional resources:

Georgia vacation rental tax guide
Georgia Department of Revenue
Local tax rate lookup

State lodging tax rates:

State GET: 4%

State TAT: 10.25%

Local lodging taxes:

Counties may levy their own TAT surcharge of up to 3%.

Lodging tax overview:

The Hawaii Department of Taxation administers state and county GET and state TAT. County TAT returns are filed with the Hawaii Department of Taxation, but payments are remitted to the county.

Taxable rental length of stay:

Less than 180 consecutive days

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Airbnb and Vrbo do not collect lodging taxes.

Additional resources:

Hawaii vacation rental tax guide
Hawaii Department of Taxation GET
Hawaii Department of Taxation TAT
Local tax rate lookup

State lodging tax rates:

State sales tax: 6%

Travel and convention tax: 2%

Local lodging taxes:

Some areas have established auditorium districts, which can charge a local sales tax only for short-term lodging. Local governments may also levy and administer additional lodging taxes.

Lodging tax overview:

The Idaho State Tax Commission administers state sales tax, travel and convention tax, and auditorium district tax.

Taxable rental length of stay:

Reservations of 30 days or less

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Marketplaces are responsible for collecting all state taxes due on lodging booked through them. Airbnb and Vrbo also collect some local lodging taxes.

Additional resources:

Idaho vacation rental tax guide
Idaho State Tax Commission
Local tax rate lookup

State lodging tax rate:

State hotel operators’ occupation tax: 6% of 94% of gross receipts

Local lodging taxes:

Local governments may levy and administer additional lodging taxes.

Lodging tax overview:

The Illinois Department of Revenue administers state hotel operators’ occupation tax. In Chicago, the department collects metropolitan pier and exposition authority hotel tax, Illinois sports facilities hotel tax, and municipal hotel tax.

Taxable rental length of stay:

Less than 30 consecutive days

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Airbnb collects state-administered lodging taxes and some local lodging taxes. Vrbo collects state hotel operators’ occupation tax and some local lodging taxes.

Additional resources:

Illinois vacation rental tax guide
Illinois Department of Revenue
Local tax rate lookup

State lodging tax rate:

States sales tax: 7%

Local lodging taxes:

Counties may levy and administer innkeeper’s tax.

Lodging tax overview:

The Indiana Department of Revenue administers state sales tax. It administers county innkeeper’s tax in some counties.

Taxable rental length of stay:

Reservations of less than 30 consecutive days

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Marketplaces are required to collect state sales tax and county innkeeper’s tax on their listings.

Additional resources:

Indiana vacation rental tax guide
Indiana Department of Revenue
Local tax rate lookup

State lodging tax rate:

State hotel and motel tax: 5%

Local lodging taxes:

Cities and counties may levy additional local hotel and motel tax.

Lodging tax overview:

The Iowa Department of Revenue administers state and local hotel and motel tax.

Taxable rental length of stay:

Reservations of 90 consecutive days or less

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Marketplaces are required to collect state and local hotel and motel taxes on their listings.

Additional resources:

Iowa vacation rental tax guide
Iowa Department of Revenue
Local tax rate lookup

State lodging tax rate:

State sales tax: 6.5%

Local lodging taxes:

Local governments may levy and administer additional transient guest taxes.

Lodging tax overview:

The Kansas Department of Revenue administers state and local sales tax and some local transient guest taxes.

Taxable rental length of stay:

State and local sales tax is collected on the rental of rooms by hotels, which are defined as lodging units with at least four sleeping rooms available for rent to the general public.

Sales tax also applies to the rental of rooms by “accommodations brokers,” which are defined as having an inventory of two or more rooms in one or more locations for rent. An accommodations broker’s receipts are subject to sales tax regardless of the length of stay

City or county transient guest taxes may also apply, depending on the rental location. Transient guest tax applies to rental establishments with more than two bedrooms but is not collected on rooms rented for more than 29 consecutive days to the same person or entity.

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Marketplaces must collect state-administered sales and transient guest taxes for stays of less than 29 consecutive days for accommodations that do not meet the definition for hotel rooms.

Additional resources:

Kansas vacation rental tax guide
Kansas Department of Revenue
Local tax rate lookup

State lodging tax rates:

Sales tax: 6%

State transient room tax: 1%

Local lodging taxes:

Local governments may levy and administer additional lodging taxes.

Lodging tax overview:

The Kentucky Department of Revenue administers state sales tax and transient room tax.

Taxable rental length of stay:

Reservations of less than 30 consecutive days

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Marketplaces are required to collect and remit state and local lodging taxes for their listings. If you book your STR exclusively through marketplaces, you do not need to collect and file state lodging taxes.

Additional resources:

Kentucky vacation rental tax guide
Kentucky Department of Revenue
Local tax rate lookup

State lodging tax rate:

State sales tax: 4.45%

Local lodging taxes:

Local governments may levy and administer additional lodging and sales taxes. In New Orleans, this includes short-term rental occupancy fee, commercial short-term rental occupancy fee, city sales tax, occupancy privilege fee, and short-term rental equalization occupancy tax.

Lodging tax overview:

The Louisiana Department of Revenue administers state sales tax, stadium and exposition district room occupancy tax (Orleans and Jefferson parishes), and exhibition hall authority tax (Orleans Parish).

Taxable rental length of stay:

Short-term rentals are defined as “accommodations that are used for transient purposes rather than permanent accommodations.”

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Airbnb collects state sales tax, stadium and exposition district room occupancy tax (Orleans and Jefferson parishes), exhibition hall authority tax (Orleans Parish), and some local lodging taxes for its listings. Vrbo collects some local lodging taxes for its listings.

Additional resources:

Louisiana vacation rental tax guide
Louisiana Department of Revenue
Local tax rate lookup

State lodging tax rate:

Lodging rentals sales tax: 9%

Lodging tax overview:

Maine Revenue Services administers state sales tax. There are no local lodging taxes.

Taxable rental length of stay:

Reservations of less than 28 consecutive days

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Marketplaces are required to collect state sales tax on their listings.

Additional resources:

Maine vacation rental tax guide
Maine Revenue Services
Local tax rate lookup

State lodging tax rate:

State sales tax: 6%

Local lodging taxes:

Local governments may levy and administer additional lodging taxes.

Lodging tax overview:

The Comptroller of Maryland administers state sales tax.

Taxable rental length of stay:

STR operators are considered “accommodation providers,” meaning they offer the rights for transient guests to occupy a room or lodgings. Accommodations providers are required to collect state sales tax from their guests unless their guests are renting on a monthly basis or are permanent residents. In resort areas, sales tax applies to all rentals for terms of four months or less. Local governments may have their own definitions.

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Marketplaces are required to collect state sales taxes on their listings. Airbnb and Vrbo also collect some local lodging taxes.

Additional resources:

Maryland vacation rental tax guide
Comptroller of Maryland
Local tax rate lookup

State lodging tax rate:

State room occupancy tax: 5.7%

Local lodging taxes:

Cities and towns may levy and administer community impact fees of up to 3%.

Lodging tax overview:

The Massachusetts Department of Revenue administers state and local room occupancy excise tax, local convention center financing fee, and Cape Cod and islands water protection fund tax.

Taxable rental length of stay:

31 consecutive calendar days or less for STRs; room rentals of 90 days or less for hotels, motels, bed-and-breakfast establishments, and lodging houses

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Marketplaces are responsible for collecting and remitting state and local lodging taxes for their listings. However, hosts are still required to register with the state Department of Revenue.

Additional resources:

Massachusetts vacation rental tax guide
Massachusetts Department of Revenue
Local tax rate lookup

State lodging tax rate:

State use tax: 6%

Local lodging taxes:

Local governments may levy and administer their own lodging taxes.

Lodging tax overview:

The Michigan Department of Treasury administers state use tax.

Taxable rental length of stay:

Reservations of less than 30 consecutive days

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Airbnb collects state use tax on all listings and some local lodging taxes. Vrbo does not collect lodging taxes.

Additional resources:

Michigan vacation rental tax guide
Michigan Department of Treasury
Local tax rate lookup

State lodging tax rate:

State sales tax: 6.875%

Local lodging taxes:

Local governments may levy and administer additional lodging taxes.

Lodging tax overview:

The Department of Revenue administers state sales tax and state-administered special local tax.

Taxable rental length of stay:

Reservations of less than 30 days, or those lasting 30 days or more with no written lease agreement that requires the guest to give notice before ending the rental

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Marketplaces are responsible for collecting all state lodging taxes on their listings. Airbnb and Vrbo also collect some local lodging taxes.

Hosts are not required to register with state tax authorities or collect lodging taxes if a marketplace collects and remits lodging taxes for all rental transactions.

Additional resources:

Minnesota vacation rental tax guide
Minnesota Department of Revenue
Local tax rate lookup

State lodging tax rate:

State sales tax: 7%

Local lodging taxes:

Local governments may levy additional local tourism and economic development taxes.

Lodging tax overview:

The Mississippi Department of Revenue administers state sales tax and local tourism and economic development tax.

Taxable rental length of stay:

One or more rooms intended or designed for dwelling, lodging, or sleeping purposes that at any one time will accommodate transient guests

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Marketplaces that have sales exceeding $250,000 per year are required to register with the Department of Revenue and collect lodging taxes on their listings.

Additional resources:

Mississippi vacation rental tax guide
Mississippi Department of Revenue
Local tax rate lookup

State lodging tax rate:

State sales tax: 4.225%

Local lodging taxes:

Local governments may levy and administer additional lodging taxes.

Lodging tax overview:

The Missouri Department of Revenue administers state and local sales taxes.

Taxable rental length of stay:

Reservations of up to 30 consecutive days

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Airbnb collects state and local sales taxes and some local lodging taxes. Vrbo does not collect lodging taxes.

Additional resources:

Missouri vacation rental tax guide
Missouri Department of Revenue
Local tax rate lookup

State lodging tax rates:

State lodging facility sales tax: 4%

State lodging facility use tax: 4%

Local lodging taxes:

Local governments may levy and administer additional lodging taxes.

Lodging tax overview:

The Montana Department of Revenue administers state lodging facility sales and use tax.

Taxable rental length of stay:

Reservations of less than 30 consecutive days

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Marketplaces are required to collect state lodging facility sales and use tax on their listings. Airbnb collects some local lodging taxes, but Vrbo does not.

Additional resources:

Montana vacation rental tax guide
Montana Department of Revenue
Local tax rate lookup

State lodging tax rates:

State sales tax: 5.5%

State lodging tax: 1%

Local lodging taxes:

Local governments may levy and administer additional lodging taxes.

Lodging tax overview:

The Nebraska Department of Revenue administers state and local sales tax and state lodging tax.

Taxable rental length of stay:

Reservations of less than 30 consecutive days

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Marketplaces are required to collect state-administered sales and lodging taxes on their listings. Airbnb collects some local lodging taxes, but Vrbo does not.

Additional resources:

Nebraska vacation rental tax guide
Nebraska Department of Revenue
Local tax rate lookup

Lodging tax overview:

Nevada has no statewide lodging tax. Cities and counties may levy and administer their own local transient lodging taxes.

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Airbnb and Vrbo collect transient lodging taxes in some Nevada communities.

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Airbnb and Vrbo collect some local transient lodging taxes on their listings.

Additional resources:

Nevada vacation rental tax guide
Nevada Department of Taxation
Local tax rate lookup

State lodging tax rate:

State meals and rooms (rentals) tax: 8.5%

Lodging tax overview:

The New Hampshire Department of Revenue Administration administers state meals and rooms (rentals) tax. There are no local lodging taxes.

Taxable rental length of stay:

Reservations of less than 185 days

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Marketplaces are required to collect New Hampshire meals and rooms (rentals) tax for their listings.

Additional resources:

New Hampshire vacation rental tax guide
New Hampshire Department of Revenue Administration
Local tax rate lookup

State lodging tax rates:

States sales tax: 6.625%

State occupancy fee: 5%

Local lodging taxes:

Local governments may levy and administer additional lodging taxes.

Lodging tax overview:

The New Jersey Division of Taxation administers state sales tax and occupancy fee, municipal occupancy tax, and some local lodging taxes.

Taxable rental length of stay:

Reservations of less than 90 days

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Marketplaces that receive payment for STRs are responsible for collecting state-administered lodging taxes for their listings. Airbnb and Vrbo also collect some local lodging taxes.

Hosts have no lodging tax obligation if they:

• Provide STRs through a marketplace that collects payment
• Rent out a private residential property for short terms and a licensed real estate agent handles the operations
• Have up to two rental units and provide STRs directly to guests rather than via marketplaces

Additional resources:

New Jersey vacation rental tax guide
New Jersey Division of Taxation
Local tax rate lookup

State lodging tax rate:

State gross receipts tax (GRT): Rate varies by location from 4.875% to 8.9375%

Local lodging taxes:

Local governments may levy and administer additional local lodging taxes.

Lodging tax overview:

The New Mexico Taxation and Revenue Department administers state gross receipts tax (GRT).

Taxable rental length of stay:

Reservations of 30 days or less

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Marketplaces that collect money on behalf of individual accommodations providers in excess of $100,000 in the prior calendar year are required to pay gross receipts tax on the transactions they facilitate. Airbnb and Vrbo also collect some local lodging taxes.

Individual sellers must file GRT returns even if a marketplace is paying taxes for them, but hosts can deduct sales on which taxes have already been paid.

Additional resources:

New Mexico vacation rental tax guide
New Mexico Taxation and Revenue Department
Local tax rate lookup

State lodging tax rate:

State sales tax 4%

Local lodging taxes:

Local governments may levy and administer additional sales and occupancy taxes.

Lodging tax overview:

The New York State Department of Taxation and Finance administers state and local sales taxes and New York state hotel unit fee (New York City).

Taxable rental length of stay:

Reservations of less than 90 consecutive days

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Airbnb and Vrbo collect some local lodging taxes.

Additional resources:

New York vacation rental tax guide
New York State Department of Taxation and Finance
Local tax rate lookup

State lodging tax rate:

State sales tax: 4.75%

Local lodging taxes:

Local governments may levy and administer additional occupancy taxes.

Lodging tax overview:

The North Carolina Department of Revenue administers state and local sales tax.

Taxable rental length of stay:

Reservations of less than 90 continuous days

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

North Carolina requires all marketplace facilitators whose gross sales sourced to North Carolina exceed $100,000 or 200 transactions yearly to collect and remit sales tax on behalf of all sellers (hosts). If all your transactions go through a marketplace facilitator, you do not need to register with the state or file lodging tax returns. Airbnb and Vrbo collect all local lodging taxes.

Additional resources:

North Carolina vacation rental tax guide
North Carolina Department of Revenue
Local tax rate lookup

State lodging tax rate:

State sales tax: 5%

Local lodging taxes:

Local governments may levy and administer additional lodging taxes.

Lodging tax overview:

The North Dakota Office of State Tax Commissioner administers state and local sales tax and some local lodging taxes.

Taxable rental length of stay:

Reservations of less than 30 consecutive days

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Marketplace facilitators without physical nexus in the state that have taxable sales exceeding $100,000 in the current or prior calendar year are required to certify to sellers (hosts) that they will collect and remit all state and local sales taxes.

Airbnb and Vrbo collect state-administered local lodging taxes. Airbnb also collects some other local lodging taxes. If your transactions go through a marketplace facilitator, you are not liable for state sales taxes.

Additional resources:

North Dakota vacation rental tax guide
North Dakota Office of State Tax Commissioner
Local tax rate lookup

State lodging tax rate:

State sales tax: 5.75%

Local lodging taxes:

Local governments may levy and administer additional lodging taxes.

Lodging tax overview:

The Ohio Department of Taxation administers state sales tax and local resort area gross receipts excise tax.

Taxable rental length of stay:

Stays of less than 30 days; state sales tax and resort area gross receipts excise tax apply to establishments with five or more sleeping rooms

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Airbnb collects some local lodging taxes. Vrbo does not collect lodging taxes.

Additional resources:

Ohio vacation rental tax guide
Ohio Department of Taxation
Local tax rate lookup

State lodging tax rate:

State sales tax: 4.5% 

Local lodging taxes:

Local governments may levy and administer additional lodging taxes.

Lodging tax overview:

The Oklahoma Tax Commission administers state and local sales tax and some local lodging taxes.

Taxable rental length of stay:

Gross receipts from overnight sleeping accommodations are subject to state sales tax regardless of the length of guest stay. Sales tax does not apply to rental agreements that are governed by the Oklahoma Residential Landlord and Tenant Act.

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Marketplaces are required to collect state-administered lodging taxes from guests when a short-term rental is paid for or notify purchasers that lodging tax is due on the rental. Airbnb and Vrbo also collect some local lodging taxes.

Additional resources:

Oklahoma vacation rental tax guide
Oklahoma Tax Commission
Local tax rate lookup

State lodging tax rate:

State lodging tax:1.5%

Local lodging taxes:

Local governments may levy and administer additional lodging taxes.

Lodging tax overview:

The Oregon Department of Revenue administers state lodging tax and some local lodging taxes.

Taxable rental length of stay:

Reservations of less than 30 consecutive days

Marketplaces are required to collect state-administered lodging taxes. Airbnb also collects some locally administered lodging taxes. 

Additional resources:

Oregon vacation rental tax guide
Oregon Department of Revenue
Local tax rate lookup

State lodging tax rate:

State hotel occupancy tax: 6%

Local lodging taxes:

Local governments may levy and administer additional lodging taxes.

Counties and cities may impose a local hotel occupancy tax of 1%.

Lodging tax overview:

The Pennsylvania Department of Revenue administers state and local hotel occupancy tax.

Taxable rental length of stay:

Stays of less than 30 days by the same person

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Marketplaces are required to collect state-administered lodging taxes on their listings. Airbnb also collects some local lodging taxes.

Additional resources:

Pennsylvania vacation rental tax guide
Pennsylvania Department of Revenue
Local tax rate lookup

State lodging tax rates:

Whole-home rentals:

State sales tax: 7%

Room rentals:

State sales tax: 7%

State hotel tax: 6%

Local lodging taxes:

Local governments may levy and administer additional lodging taxes. A local hotel tax of 1% may be imposed in addition to the existing taxes for both whole-home rentals and room rentals

Lodging tax overview:

The Rhode Island Division of Taxation administers state sales tax, state hotel tax (does not apply to whole-home rentals), and local hotel tax.

Taxable rental length of stay:

Reservations of 30 days or less

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Marketplaces are required to collect state-administered lodging taxes on their listings.

Additional resources:

Rhode Island vacation rental tax guide
Rhode Island Division of Taxation
Local tax rate lookup

State lodging tax rates:

State sales tax: 5%

State accommodations tax: 2%

Local lodging taxes:

Local governments may levy and administer additional sales and lodging taxes.

Lodging tax overview:

The South Carolina Department of Revenue administers state sales tax, state accommodations tax, and local sales taxes.

Taxable rental length of stay:

Less than 90 consecutive days; accommodations at a facility consisting of less than six sleeping rooms on the same premises where the owner or operator lives are exempt from lodging taxes, as long as the operator does not use a rental agency or online travel company for bookings

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Airbnb and Vrbo collect state sales tax, state accommodations tax, and state-administered local taxes. Vrbo also collects some local lodging taxes.

If you rent your property exclusively through a short-term rental marketplace, you are not required to register with the state or collect short-term rental taxes.

However, if you have an active retail license, you must file lodging tax returns for each filing period. For any filing periods when all of your rentals were through a marketplace, you’ll file a zero return. 

Additional resources:

South Carolina vacation rental tax guide
South Carolina Department of Revenue
Local tax rate lookup

State lodging tax rates:

State sales tax: 4.2%

State tourism tax: 1.5%

Local lodging taxes:

Municipalities may levy additional sales, gross receipts, or special jurisdiction taxes.

Lodging tax overview:

The South Dakota Department of Revenue administers state and local sales, tourism, gross receipts, and special jurisdiction taxes.

Taxable rental length of stay:

Reservations of less than 28 days

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Marketplaces are required to collect all lodging taxes.

Additional resources:

South Dakota vacation rental tax guide
South Dakota Department of Revenue
Local tax rate lookup

State lodging tax rate:

State sales tax: 7%

Local lodging taxes:

Local governments may levy and administer additional lodging taxes.

Lodging tax overview:

The Tennessee Department of Revenue administers state and local sales tax.

Taxable rental length of stay:

Reservations of less than 90 continuous days

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Marketplaces are required to collect state and local sales and lodging taxes for their listings. You are required to register with the Tennessee Department of Revenue and file lodging tax returns even if all your sales are made through a marketplace.

Additional resources:

Tennessee vacation rental tax guide
Tennessee Department of Revenue
Local tax rate lookup

State lodging tax rate:

State hotel occupancy tax: 6%

Local lodging taxes:

Local governments may levy and administer additional lodging taxes.

Lodging tax overview:

The Texas Comptroller’s Office administers state hotel occupancy tax.

Taxable rental length of stay:

Less than 30 consecutive days

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Airbnb and Vrbo collect state hotel occupancy tax and some local lodging taxes.

If a marketplace collects all state hotel occupancy taxes on your behalf, you don’t need to have a tax account with the State Comptroller’s Office or file state hotel occupancy tax returns.

Additional resources:

Texas vacation rental tax guide
Texas Comptroller’s Office
Local tax rate lookup

State lodging tax rates:

State sales tax: 4.85%

State transient room tax: 0.32%

Local lodging taxes:

Local governments may levy additional lodging taxes.

Lodging tax overview:

The Utah State Tax Commission administers state sales and transient room taxes and local lodging taxes.

Taxable rental length of stay:

Less than 30 consecutive days

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Marketplaces are required to collect state and local taxes for their listings. You are still required to file lodging tax returns, but you don’t need to report transactions made through a marketplace.

Additional resources:

Utah vacation rental tax guide
Utah State Tax Commission
Local tax rate lookup

State lodging tax rates:

State tax on sales of lodging and meeting rooms: 9%

Short-term rental surcharge 3%

Local lodging taxes:

Local governments may levy and administer additional lodging taxes.

Lodging tax overview:

The Vermont Department of Taxes administers state meals and rooms tax and local option tax.

Taxable rental length of stay:

Reservations of less than 30 days

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Airbnb and Vrbo collect state meals and rooms tax and local option tax. Airbnb also collects some local lodging taxes.

If you list your property through a marketplace that has an agreement with the state to collect lodging taxes, you’re not required to obtain a Vermont tax account. However, you must post the tax account number used by the marketplace on any online advertisements for the rental.

Additional resources:

Vermont vacation rental tax guide
Vermont Department of Taxes
Local tax rate lookup

State lodging tax rate:

State sales tax: 5.3%

Local lodging taxes:

Local governments may levy and administer additional lodging taxes.

Lodging tax overview:

The Virginia Department of Taxation administers state and local sales and use tax.

Taxable rental length of stay:

Stays of less than 90 days

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Marketplaces are required to collect state and local sales and lodging taxes for their listings.

If all your transactions are conducted through a marketplace, you do not need to register with the Virginia Department of Taxation.

Additional resources:

Virginia vacation rental tax guide
Virginia Department of Taxation
Local tax rate lookup

State lodging tax rates:

Combined state and local sales tax rate varies by location.

Local lodging taxes:

Local governments may levy and administer additional lodging taxes.

Lodging tax overview:

The Washington State Department of Revenue administers combined state and local sales tax and some local lodging taxes.

Taxable rental length of stay:

Reservations of less than 30 days in a row

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Airbnb and Vrbo collect state-administered sales and lodging taxes. Airbnb also collects some locally administered lodging taxes.

Additional resources:

Washington vacation rental tax guide
Washington State Department of Revenue
Local tax rate lookup

State lodging tax rate:

State sales tax: 6%

Local lodging taxes:

Local governments may levy and administer additional hotel occupancy taxes.

Lodging tax overview:

The West Virginia Tax Division administers state and local sales tax.

Taxable rental length of stay:

Reservations of less than 30 days

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Marketplaces are required to collect state and local sales and lodging taxes on their listings.

Additional resources:

West Virginia vacation rental tax guide
West Virginia Tax Division
Local tax rate lookup

State lodging tax rate:

State sales tax: 5%

Local lodging taxes:

Local governments may levy and administer additional room taxes.

Lodging tax overview:

The Wisconsin Department of Revenue administers state and county sales tax.

Taxable rental length of stay:

A residential dwelling offered for rent for a fee for the lesser of a calendar month or a continuous period of 30 days

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Marketplaces are required to register with the Wisconsin Department of Revenue and collect state and local sales and lodging taxes for their listings.

If all your transactions go through a marketplace, you are not required to register with the Wisconsin Department of Revenue.

Additional resources:

Wisconsin vacation rental tax guide
Wisconsin Department of Revenue
Local tax rate lookup

State lodging tax rates:

State sales tax: 4%

State lodging tax: 5%

Local lodging taxes:

Local governments may levy additional lodging taxes.

Lodging tax overview:

The Wyoming Department of Revenue administers all state and local sales and lodging taxes.

Taxable rental length of stay:

Reservations of less than 30 continuous days

Does my marketplace (Airbnb, Vrbo, etc.) collect lodging tax?

Marketplaces are required to collect all lodging taxes for their listings.

If all your transactions go through a marketplace that collects taxes, you are not required to register with the state.

Additional resources:

Wyoming vacation rental tax guide
Wyoming Department of Revenue
Local tax rate lookup

For even more detail on lodging tax regulations for each state, including registration, collection, and filing, see our state lodging tax guides.

Avalara MyLodgeTax can help short-term rental hosts automate and simplify state and local lodging taxes compliance, from registration to tax return filing. If you have tax questions related to your vacation rental properties, drop us a line and we’ll get back to you with answers.