- Help Homekeyboard_arrow_right
- Taxes
US (N-Z): Where Vrbo collects and remits taxes and lodging taxes
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).
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Oklahoma
- Oregon
- Pennsylvania
- Puerto Rico
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
|
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 |
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 |
| Jersey City | Accommodations Tax | The City of Jersey City under 90 nights | December 1, 2021 |
| 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 | |||
|
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 |
| 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 |
|
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 |
| League City | Hotel Occupancy Tax | The City of League City under 30 nights | April 1, 2024 |
|
Plano |
City Hotel Occupancy Tax |
The City of Plano under 30 nights |
February 1, 2020 |
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 Tax | The state of West Virginia | January 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 |