State Sales Tax Offices

    We know that getting started with your taxes can be difficult. That's why HotSpot Tax Services compiled a list of state sales tax office contact information for vacation rental owners. If you have a question about your particular situation, do not hesitate to contact the local government office by clicking the state, or feel free to contact the vacation rental sales tax experts at HotSpot Tax Services.

    State Applicable Taxes
    Tax Overview Registration or Licenses Required Taxable Rentals Are Less Than
      AL - State, county and city lodging tax
    Rentals are subject to state and county lodging tax. If your rental is within city limits you are also subject to city lodging tax. The state collects taxes on behalf of most city and county governments, but not all.
     
    - AL lodgers tax license

    - City business license
    180 days
    AK

    Contact HotSpot for more information: 877-589-0207 or email memberservices@hotspottax.com
     


    AZ
    - State, county and city transaction privilege tax (TPT)

    - City hotel/motel tax

    - City TPT on long-term rentals
     
    Rentals are subject to state and county sales tax (TPT). If you are in city limits you are likely subject to additional city sales tax and hotel motel tax. The state collects all taxes on behalf of each county and smaller cites. Larger municipalities typically collect their own taxes.- AZ TPT/Sales tax license

    - City business and/or tax license
    30 days
    AR - State, county and city sales tax

    - Certain cities have an additional hotel or tourism tax

    Rentals are subject to state sales tax, state tourism tax, and county sales tax. If you are in city limits you are likely subject to additional city sales tax and may be subject to additional local hotel or tourism taxes. The state collects all taxes on behalf of the county and most cites, but there are a few local city taxes not collected by the state.
     
    - AR sales tax license

    - City business and/or tax license (if applicable)
    30 days
    CA - City or county tourist occupancy tax (TOT)
    Rentals are subject to either city or county TOT. There are no sales or similar taxes that are remitted to the state. If your property is located in city limits you will owe that city TOT. If you are in an unincorporated county area you will remit the TOT to the county.
     
    - Many cities & counties in CA require an annual business license, rental permit or similar

    - TOT account
    30 days
    CO - State & county sales tax

    - County lodging tax or special marketing districts

    - City sales and/or lodging tax

    Rentals are subject to state and county sales tax. If you are in city limits you are subject to additional city sales tax and/or city lodging tax. Certain counties have an additional lodging tax and some cities (Vail & Steamboat Springs) have an additional tax to support a local marketing district. The state collects the state & county sales tax, county lodging tax, local marketing district taxes and some city taxes for smaller municipalities. Most larger cities in CO collect their own sales & lodging taxes.
     
    - CO sales tax license

    - City sales tax or business license
    30 days
    CT

    There are exclusions for individual vacation rentals in CT. These exclusions may not apply to multi property owners or property managers. Please contact HotSpot for more info, 1-877-589-0207
     


    DE
    - City and county accommodations tax
     

    If you have less than 5 units you are exempt from the state lodging tax. Local cities and counties may impose an accommodations tax. The city or county tax will be remitted directly to that tax jurisdiction.
     
    - Cities & counties may require a business license and/or tax account 155 days
    FL - State sales & county sales surtax

    - County tourist development tax (TDT)

    - Panama City Beach and Miami Beach have an additional city tax
    Rentals are subject to state sales tax and county sales surtax. Each county also levies its own TDT. The state collects all sales taxes, county sales surtax and the TDT for a few small counties. Most counties collect their own TDT.
    - FL sales tax license

    - County TDT account

    - County Business Tax Receipt (if applicable)

    - FL Resort Dwelling /condo License

    - Some cities have a Business Tax Receipt in lieu of in addition to the county
     
    185 days
    GA
    - State & county sales tax

    - City and county room/hotel tax

     

    Rentals are subject to state and county sales tax. Additionally, each property is subject to a county or city local room or hotel tax. The state collects the state & county sales taxes. Each county collects its own room/hotel tax. Also, some cities will have a self collected room tax in lieu of the county tax.
     
    - GA sales tax license

    - City room tax or business license
    90 days (some counties have different rules for the local room/hotel tax)
    HI - State general excise tax

    - State transient accommodations tax (TAT)

    Rentals are subject to state General Excise and TAT taxes. The island of Oahu has an additional tax. All taxes in Hawaii are remitted to the state; there are no city or county filing requirements. Hawaii also requires the filing of an annual return for the GE and TAT taxes.
     
    - HI general excise and TAT license 185 days
    ID
    - State sales tax

    - State travel & convention tax

    - Local city hotel/room tax
     
    Rentals are subject to state sales and travel & convention tax. Certain cities levy an additional local hotel/room tax. The state collects the state sales and travel tax and each city collects its own local hotel/room/local option tax.
    - ID sales tax license

    - City tax account and/or business license (if applicable)

     
    30 days
    IL - State, city & county hotel tax
    Rentals are subject to state, county and city hotel tax. The state collects hotel tax for some cities and counties. Some cities and counties collect their own hotel tax.
     
    - IL hotel tax license

    - City hotel tax or business license
    30 days
    IN
    - State sales tax

    - County innkeepers tax
     
    Rentals are subject to state sales tax and county innkeepers tax. Most counties levy and collect their own innkeepers tax.
    - IN sales tax license

    - City innkeepers tax account and/or business license

     
    30 days
    IA

    Contact HotSpot for more information: 877-589-0207 or email memberservices@hotspottax.com


    KS

    Contact HotSpot for more information: 877-589-0207 or email memberservices@hotspottax.com
     


    KY
    - State sales tax

    - State transient room tax

    - City or county lodging/room tax
     
    Rentals are subject to state sales and transient room tax. Counties levy an additional local lodging/room tax. The state collects the state sales and transient room tax and each county collects its own local lodging or room tax.
    - KY sales tax license

    - City or county tax account and/or business license (if applicable)
     
    30 days
    LA

    There are exclusions for individual vacation rentals in LA. These exclusions may not apply to multi property owners or property managers. Please contact HotSpot for more info, 1-877-589-0207
     


    ME - State lodgers/sales tax
    Rentals are subject to the state lodgers/sales tax. There are no city or county lodging taxes in Maine.
     
    - ME sales tax license
    29 days (must be permanent resident to be exempt, regardless of length)
     
    MD - State sales tax

    - County or city lodging or accommodations tax
    Rentals are subject to state sales and county lodging or accommodations tax. The state collects the state sales and each county collects its own local lodging or accommodations tax.
    - MD sales tax license

    - City or county tax account and/or business license (if applicable)
     
    124 days
    MA

    There are exclusions for individual vacation rentals in MA. These exclusions may not apply to multi property owners or property managers. Please contact HotSpot for more info, 1-877-589-0207
     


    MI
    - State use tax

    - County or visitors bureau lodging tax

     
    Rentals are subject to state use tax. Some counties have an additional county or visitors bureau lodging tax. Many of these counties exclude collection of the county tax if you operate fewer than 10 units.- MI sales tax license

    - County lodging tax account (if applicable)
    30 days
    MN
    - State sales tax

    - County or visitors bureau lodging tax (if applicable)

     
    Rentals are subject to state sales tax. A few counties and cities levy an additional county or visitors bureau lodging tax.- MN sales tax license

    - County lodging tax account (if applicable)
    30 days
    MS
    - State sales tax

    - County taxes (if applicable, depending on the definition of a hotel)

     
    Rentals are subject to state sales tax. Rentals may also be subject to certain additional county sales taxes depending on the definition of a hotel within that county.- MS sales tax license

    - County tax account (if applicable)
    90 days
    MO
    - State, county and city sales tax

    - Certain cities have an additional hotel, tourism tax or special district taxes

     
    Rentals are subject to state and county sales tax. If you are in city limits you are likely subject to additional city tourism or lodging tax. The state collects most taxes on behalf of the county and most cites, but there are a few local city taxes not collected by the state.- MO sales tax license

    - City or county business and/or tax license (if applicable)
    30 days
    MT
    - Lodging facilities sales & use tax

    - A few local areas (city or county) have an additional tourism or lodging related tax
     
    Rentals are subject to state lodging facility sales & use tax. The state collects these taxes. There are a few locations that collect an additional lodging related tax.- MT lodging facility sales tax license

    - City business and/or tax license (if applicable)
    30 days
    NE

    Contact HotSpot for more information: 877-589-0207 or email memberservices@hotspottax.com
     


    NV - City or county room tax
    Rentals are subject to either city or county room tax. There are no state sales or similar taxes that are remitted to Nevada. You are required to pay either city or county room tax, depending on your location.
     
    - City or County room tax account & business license 30 days
    NH - State meals & rentals tax
    Rentals are subject to the state rentals tax. There are no city or county lodging taxes in New Hampshire, all taxes are paid to the state.
     
    - NH meals & rentals license 185 days
    NJ

    There are exclusions for individual vacation rentals in NJ. These exclusions may not apply to multi property owners or property managers. Please contact HotSpot for more info, 1-877-589-0207
     


    NM - State, county and city sales tax (Gross receipts tax)

    - City & county lodgers tax

    Rentals are subject to state, county and city sales tax (GRT). Each city or county may levy an additional lodgers tax. The state collects all sales tax on behalf of each county and city. Each city and county collects their own lodgers tax, if applicable.
     
    - NM gross receipts/sales tax license

    - City business and/or tax license, if applicable
    30 days
    NY - State & county sales tax

    - County room tax

    - NYC hotel occupancy tax

    - Nightly tax

    Rentals are subject to state and county sales tax. The state also levies a fee for each room night rented. Each county also levies a county room tax. In NYC there is a specific hotel occupancy tax, which includes a fee for each room night rented. The state collects all sales tax on behalf of each county. Each county and NYC collect their own room/hotel occupancy tax.
     
    - NY state sales tax license

    - County or NYC room tax account.
    90 days. Also, ‘bungalow exemption’ may exclude weekly rentals from state & county sales tax
    NC - State & county sales tax

    - County room/occupancy tax

    Rentals are subject to state and county sales tax. Additionally, each property is subject to a county (or sometime city) local room or occupancy tax. The state collects the state & county sales taxes. Each county collects its own room/occupancy tax. Some counties exclude operators with fewer than 5 properties from the county occupancy tax.
     
    - NC sales tax license

    - City room tax or occupancy account
    90 days
    ND

    Contact HotSpot for more information: 877-589-0207 or email memberservices@hotspottax.com
     


    OH - State & county sales tax

    - County room/occupancy tax

    Rentals are exempt from state and local sales tax if the operator has less than five units. However, local (city & county) tax jurisdiction may have a lodging or hotel/motel tax that is applicable to single property owners. Each county collects its own room/occupancy tax, if applicable.
     
    - OH sales tax license, if applicable

    - City room tax or hotel tax account
    30 days
    OK - State sales and tourism tax

    - County lodging tax
    Rentals are subject to state sales and tourism tax. Additionally, each property is subject to a county lodging tax. The state collects the state sales, tourism and county lodging taxes.- OK sales tax license If the property is held out as a ‘hotel’ all stays are taxable
    OR • State lodging tax
    • County or city transient room tax

    Rentals are subject to a state lodging tax. Additionally, each property is subject to either a city or county transient room/lodging tax. The state collects the state lodging tax and each city or county collects its own local transient room tax.
     
    - OR lodging tax account

    - City or county lodging tax account
    31 days
    PA - State sales/hotel occupancy tax

    - County hotel tax
    Rentals are subject to a state hotel occupancy tax. Additionally, each county levies a hotel/lodging tax. The state collects the state hotel tax and each county collects its own local hotel/room tax.
    - PA sales/hotel occupancy license

    - County hotel tax account and/or business license, if applicable
    30 days
    RI

    There are exclusions for individual vacation rentals in Rhode Island. These exclusions may not apply to multi property owners or property managers. Please contact HotSpot for more info, 877-589-0207
     


    SC - State sales & accommodations tax, which includes certain local sales taxes

    - County and/or city accommodations tax

    Rentals are subject to state & local sales & accommodations tax. Each city and/or county levies an additional local accommodations tax. If you are in city limits you are subject to additional city accommodations tax which you pay in lieu of county accommodations tax. The state collects the state & county sales & accommodations tax. Each county and/or city collects their own local accommodations taxes.
     
    - SC sales tax license

    - County tax account and business licenses in some instances

    - City accommodations tax account and business license
    90 days
    SD - State county & city sales tax

    - State tourism tax

    Rentals are subject to state, county & city sales tax and a state tourism tax. The state collects all taxes on behalf of the cities and counties.
     
    - SD sales tax license 28 days
    TN - State & county sales tax

    - County and/or city room/accommodations tax

    - Gross receipts tax

    Rentals are subject to state & local sales tax. Each city and/or county levies an additional local accommodations tax. If you are in city limits you are subject to additional city accommodations tax which you pay in lieu of county accommodations tax. The state collects the state & county sales tax. Each county and city collects their own local accommodations taxes. Also, that state levies an annual gross receipts tax and certain cities are also now levying a similar gross receipts tax, which is due each month.
     
    - TN sales tax license

    - County tax account and business licenses in some instances

    - City & county annual gross receipts tax/business license
    90 days
    TX - State hotel occupancy tax

    - County or city room/hotel occupancy tax

    Rentals are subject to state hotel occupancy tax. Each city and/or county levies an additional local room or hotel occupancy tax. If you are in city limits you are subject to additional city accommodations tax which you pay in lieu of the county hotel tax. Also, certain city areas have has extra-territorial tax jurisdictions (ETJ) that are taxed like you are in city limits even if you are not. Not all counties have a local hotel tax. The state collects the state hotel tax and each county or city collects their own local hotel/room tax.
     
    - Texas hotel tax account

    - County or city tax account
    30 days
    UT - State, county & city sales tax

    - County transient room tax

    Rentals are subject to state, county & city sales tax and a county transient room tax. The state collects all sales tax on behalf of the cities and counties. The state also collects most county transient room taxes, but there are a few locations in UT that collect their own local room tax. Also, many resort towns in UT require an annual business license.
     
    - UT sales tax license

    - City or county room tax and business/rental license
    30 days
    VT - State room tax

    - Local option tax

    Rentals are subject to the state rooms tax, plus there are several areas that have a local option rooms tax in addition to the state. All taxes are collected by the state.
     
    - VT rooms tax license 30 days
    VA - State sales tax

    - County or city room/hotel occupancy tax

    Rentals are subject to state sales tax, plus the local option sales tax. Each city or county levies an additional local room/occupancy/lodging tax. The state collects the state and local option sales tax and each county or city collects their own local lodging/occupancy tax.
     
    - VA sales tax license

    - County or city tax account and business license
    30 days
    WA - State, county & city sales tax

    - City & county hotel/motel tax

    Rentals are subject to state, county & city sales tax and certain cities & counties have an additional hotel/motel tax. The state collects all taxes on behalf of the cities and counties.
     
    - WA sales tax license

    - City business license in some locations
    30 days
    WV - State sales tax

    - County hotel/motel tax

    Rentals are subject to state sales tax, plus each county may levy a local hotel/motel tax. The state collects the state sales tax and each county collects their own local hotel/motel tax.
     
    - WV sales tax license

    - County or city tax account
    30 days
    WI - State & county sales tax

    - A few areas levy a resort tax

    Rentals are subject to state & county sales tax. The state collects all sales taxes. A few areas have an additional resort tax, of which some areas are collected by the state and some locally by the resort area.
     
    - WI sales tax license

    - Resort tax license, if applicable
    30 days
    WY - State & county sales and lodging tax

    - A few areas levy a resort district tax

    Rentals are subject to state & county sales and lodging tax. The state collects all sales and lodging tax taxes. A few areas have an additional resort or room tax, of which some areas are collected by the state and some locally by the resort area.
     
    - WY sales tax license

    - Resort district license, if applicable
    30 days

    The information included in this table is for informative purposes only and its accuracy is not guaranteed. The information is provided in the context of tax and license requirements as of the day the article was written and is provided “as is.” You should not rely solely on this information, and we strongly encourage seeking advice from a tax professional for any tax-related questions or concerns for your particular jurisdiction.

    © Copyright HomeAway, Inc. 2007                           Updated: October 22, 2010