Select from the list of locations below to know more about which stay/lodging taxes are collected and remitted within their jurisdictions in the United States of America (USA).

 

Jurisdiction name 

Tax collected and remitted 

Applies to all reservations in:

Collect/remit start date

Nebraska 

Nebraska 

State & Local Sales Tax, State & County Lodging Tax 

The state of Nebraska under 30 nights 

July 1, 2019 

Nevada

Henderson

Transient Lodging Tax

The City of Henderson under 30 nights 

July 1, 2022

Las Vegas

Room Tax

The City of Las Vegas

February 1, 2023

North Las Vegas

Transient Lodging Tax

The City of North Las Vegas first 30 days always taxable

October 1, 2024

New Hampshire 

New Hampshire 

Meals & Rooms Tax 

New Hampshire under 185 nights 

October 1, 2021 

New Jersey 

New Jersey 

State Sales & Use Tax, State Hotel Occupancy Fee 

The state of New Jersey under 90 nights

October 1, 2018 

Absecon

Accommodations Tax

The City of Absecon under 90 nights

January 1, 2022

Asbury Park

Accommodations Tax

The City of Asbury Park under 90 nights

February 1, 2021

Brigantine Beach

Municipal Occupancy Tax

The City of Brigantine Beach under 90 nights

April 1, 2024

Cape May

Accommodations Tax

The City of Cape May under 90 nights

January 1, 2022

East Brunswick Township

Accommodations Tax

The City of East Brunswick Township under 90 nights

August 1, 2021

Elizabeth

Accommodations Tax

The City of Elizabeth under 90 nights

May 1, 2019

Fairfield Township

Municipal Occupancy Tax

The City of Fairfield under 90 nights

August 1, 2024

Flemington Borough

Municipal Occupancy Tax

Flemington Borough under 90 days

October 1, 2024

Hardystown Township

Municipal Occupancy Tax

The City of Hardystown under 90 nights

August 1, 2024

Hopewell Township

Municipal Occupancy Tax

Hopewell Township under 90 nights

November 1, 2024

Jersey City

Accommodations Tax

The City of Jersey City under 90 nights

December 1, 2021

Keansburg Borough

Municipal Occupancy Tax

The City of Keansburg Borough under 90 nights

June 1, 2025

Lake Como

Municipal Occupancy Tax

The City of Lake Como under 90 nights

December 1, 2023

Lambertville

Accommodations Tax

The City of Lambertville under 90 nights

November 1, 2021

Lower Township

Municipal Occupancy Tax

The City of Lower Township under 90 nights

February 1, 2023

Meadowlands District

District Regional Use Tax Assessment 

The Meadowlands District under 90 nights 

October 1, 2018 

Middle Township

Municipal Occupancy Tax

The Middle Township under 90 nights

January 1, 2023

Montague

Municipal Occupancy Tax

The City of Montague under 90 nights

July 1, 2023

North Wildwood

Cape May County Tourism Assessment

The City of North Wildwood under 90 nights

April 1, 2022

Cape May County Tourism Tax

Point Pleasant Beach

Accommodations Tax

The City of Point Pleasant Beach under 90 nights

July 1, 2020

Somers Point

Municipal Occupancy Tax

The City of Somers Point under 90 nights

July 1, 2023

Vernon Township

Accommodations Tax

The City of Vernon Township under 90 nights

June 1, 2020

Wildwood

Cape May County Tourism Assessment

The City of Wildwood under 90 nights

April 1, 2022

Cape May County Tourism Tax

Wildwood Crest Borough

Cape May County Tourism Assessment

The City of Wildwood Crest Borough under 90 nights

April 1, 2022

Cape May County Tourism Tax

New Mexico 

New Mexico

State, County, & Municipal Gross Receipts Tax

The state of New Mexico

July 1, 2019 

Albuquerque (city) 

Lodger’s Tax, Hospitality Fee 

The City of Albuquerque under 30 nights 

October 1, 2019 

Angel Fire (city) 

Lodger’s Tax, Sports & Recreation Facility Fee 

The Village of Angel Fire under 30 nights 

November 1, 2020 

Ruidoso (city) 

Lodger’s Tax 

The Village of Ruidoso under 30 nights 

July 1, 2020 

Santa Fe (city) 

Occupancy Tax, Convention Center Fee (collectively, “Lodger’s Tax”) 

The City of Santa Fe under 30 nights 

April 1, 2020 

Santa Fe County

Lodgers Tax

Unincorporated Santa Fe County under 30 nights

July 1, 2023

Taos (city) 

Town Lodger's Tax 

The Town of Taos under 30 nights 

December 1, 2020 

New York 

New York State

State Sales Tax & State Administered Local Tax, Local Accommodations Tax* (excluding NYC)

*HomeAway.com, Inc. (dba Vrbo) is a registered New York State sales tax vendor and will collect sales tax and applicable unit fees on all sales of short-term rental unit occupancy within New York State that it facilitates. Collection of this tax is in accordance with applicable New York tax laws and our Host terms, section 12.3.

The State of New York under 30 nights (Local stay length exemptions vary)

April 1, 2025

Sullivan County 

Lodging Facility Room Occupancy Tax  

Sullivan County under 90 nights 

August 1, 2021  

North Carolina 

North Carolina 

State Sales & Use Tax, Local Sales & Use Tax, City & County Occupancy Tax 

The state of North Carolina under 90 nights 

October 1, 2019 

North Dakota 

North Dakota 

State Sales Tax, Local Option Sales & Use Tax (state-administered only), City Lodging & Restaurant Tax (state-administered only), City Lodging Tax (state-administered only) 

The state of North Dakota under 30 nights 

October 1, 2019 

Oklahoma

Oklahoma

Sales & State Administered Lodging Tax

The state of Oklahoma

January 1, 2023

Oklahoma City

Hotel Tax

Oklahoma City under 30 nights

Oregon 

Oregon State

Transient Lodging Tax (State, County, City)  

The state of Oregon.

Most reservations under 31 nights are taxable, but exemptions vary by locality.

July 1, 2018 

Pennsylvania 

Pennsylvania (state) 

State Hotel Occupancy Tax 

The state of Pennsylvania under 30 nights 

February 1, 2019 

Pennsylvania counties: Allegheny, Butler, Carbon, Centre, Lackawanna, Lancaster, Lehigh, Luzerne, Monroe, Northampton, Philadelphia, Pike, Somerset, Wayne, and Westmoreland. 

County Hotel Room Rental Tax 

The state of Pennsylvania. 

Most reservations under 31 nights are taxable, but exemptions vary by locality. 

April 1, 2019 

Pennsylvania counties: Adams, Berks, Bucks, Chester, Clearfield, Columbia, Crawford, Dauphin, Delaware, Erie, Fayette, Huntingdon, Lebanon, Montgomery, Susquehanna, Tioga, and York. 

May 1, 2019 

Pennsylvania counties: Beaver, Bedford, Blair, Bradford, Cambria, Cameron, Clarion, Clinton, Cumberland, Elk, Forest, Franklin, Indiana, Jefferson, Juniata, Lawrence, Lycoming, McKean, Mercer, Mifflin, Montour, Northumberland, Potter, Schuylkill, Snyder, Sullivan, Union, Venango, Warren, Washington, and Wyoming. 

June 1, 2019 

Pennsylvania counties: Armstrong and Greene  

September 1, 2019 

Puerto Rico 

Puerto Rico 

Territory Room Occupancy Tax 

The territory of Puerto Rico under 90 nights 

November 1, 2017 

Rhode Island 

Rhode Island 

State Sales Tax, Local Hotel Tax 

The state of Rhode Island under 31 nights 

July 1, 2019 

South Carolina 

South Carolina 

State Sales Tax, State Accommodations Tax, Local Option Tax, Capital Projects Tax, School District Tax, Transportation Tax, Education Capital Improvement Tax, Tourist Development Tax, Local Accommodations Tax 

The state of South Carolina under 90 nights.

Local tax exemptions may vary by locality. 

September 1, 2019 

Beaufort 

Local Accommodations Tax 

Local Accommodations Taxes collected for reservations in the city of Beaufort are sent directly to you for remittance to the city. 

February 1, 2020 

South Dakota 

South Dakota 

State Sales Tax, County and/or City Sales Tax, Gross Receipt Tax, Tourism Tax 

The state of South Dakota under 28 nights 

May 1, 2019 

Tennessee 

Tennessee 

State & Local Sales Tax 

Tennessee under 90 nights 

October 1, 2020 

Local Lodging Tax 

January 1, 2021 

Texas 

Texas (state taxes only) 

State Hotel Occupancy Tax 

The state of Texas under 30 nights 

April 1, 2019 

Aransas County 

Hotel Occupancy Tax, Venue Tax 

Aransas County under 30 nights 

November 1, 2020 

Austin

Hotel Occupancy Tax

The City of Austin under 30 nights

April 1, 2025

Big Spring

Hotel Occupancy Tax

Big Spring under 30 nights

November 1, 2022

Comal County Water-Oriented Recreation District 

User Fee on Lodging 

The Water-Oriented Recreation District (WORD) of Comal County under 30 nights 

January 1, 2020 

Corpus Christi 

Hotel / Motel Occupancy Tax 

The City of Corpus Christi under 30 nights 

November 1, 2019 

Galveston  

Hotel Occupancy Tax  

The City of Galveston under 30 nights 

August 1, 2021  

Glen Rose 

City Hotel Occupancy Tax 

The City of Glen Rose under 30 days 

April 1, 2020 

Harris County

Hotel Occupancy Tax & Harris County-Houston Sports Authority Hotel Occupancy Tax

The County of Harris County under 30 nights

April 1, 2025

Houston 

City Hotel Occupancy Tax 

The City of Houston under 30 nights 

January 1, 2020 

Irving

Hotel Occupancy Tax & Community Venue Hotel Occupancy Tax

The City of Irving under 30 nights

August 1, 2022

Jamaica Beach

Hotel Occupancy Tax

The City of Jamaica Beach under 30 nights

November 1, 2024

Lakewood Village

Occupancy Tax

The City of Lakewood Village under 30 nights

March 1, 2025

League City

Hotel Occupancy TaxThe City of League City under 30 nightsApril 1, 2024

Leon Valley

Hotel Occupancy Tax

The City of Leon Valley under 30 nights

September 1, 2024

Martindale

Hotel Occupancy Tax

The City of Martindale under 30 nights

June 1, 2025

Plano 

City Hotel Occupancy Tax 

The City of Plano under 30 nights 

February 1, 2020 

San Antonio

City Hotel Occupancy Tax

The City of San Antonio under 30 nights

February 1, 2025

Wood County

Hotel-Motel Occupancy Tax

The County of Wood under 30 nights

May 1, 2025

Utah 

Utah 

Combined Sales & Use Tax, State Transient Room Tax, Local Transient Room Tax 

The state of Utah under 30 nights 

October 1, 2019 

Vermont 

Vermont 

State Meals & Rooms Tax

The state of Vermont under 30 nights

September 1, 2019

Local Option Meals & Rooms Tax

Reservations in Brandon, Brattleboro, Barre, Colchester, Dover, Hartford, Killington, Manchester, Middlebury, Montpelier, South Burlington, Stowe, Stratton, Williston, Wilmington, Winhall, and Woodstock.

September 1, 2019

Virginia 

Virginia

State & Local Sales Tax

The state of Virginia under 91 nights

July 1, 2019 

Local Transient Occupancy Tax

The state of Virginia.

Exemptions vary by locality.

September 1, 2021  

Washington 

Washington 

State Sales & Use Tax, Local Sales & Use Tax, Local Lodging Tax, Local Convention & Trade Center Tax, Local Special Hotel/Motel Tax, Local Tourism Promotion Area Change 

The state of Washington under 30 nights 

July 1, 2018 

West Virginia 

West Virginia

State & Municipal Sales Tax, Special District Excise Tax 

The state of West Virginia under 30 nights 

July 1, 2019 

Local Hotel Occupancy TaxThe state of West VirginiaJanuary 1, 2022

Wisconsin 

Wisconsin 

State and County Sales Tax 

The state of Wisconsin under 30 nights 

June 1, 2019 

Baseball Stadium Sales Tax 

Milwaukee, Ozaukee, Racine, Washington, and Waukesha counties 

Local Exposition Tax 

Milwaukee County 

Premier Resort Area Tax 

The Village of Lake Delton, City of Wisconsin Dells, City of Bayfield, City of Eagle River, Village of Stockholm, Village of Sister Bay, and City of Rhinelander 

Wisconsin Cities 

City Room Tax 

The state of Wisconsin. Most reservations under 30 nights are taxable, but exemptions vary by locality. 

January 1, 2020 

Wyoming 

Wyoming 

Wyoming State Tax, General Purpose County Option Tax, Specific Purpose County Option Tax, Economic Development County Option Tax, Local Government Lodging Tax, Resort District Tax. 

The state of Wyoming under 30 nights 

July 1, 2019