|
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
|
|
Andover Township
|
Municipal Occupancy Tax
|
Andover Township under 90 nights
|
June 1, 2026
|
|
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
|
|
Cape May Point Borough
|
Municipal Occupancy Tax
|
Cape May Point Borough under 90 nights
|
May 1, 2026
|
|
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
|
|
Frankford
|
Municipal Occupancy Tax
|
The City of Frankford under 90 nights
|
August 1, 2026
|
|
Guttenberg Township
|
Municipal Occupancy Tax
|
Guttenberg Township under 90 nights
|
June 1, 2026
|
|
Hardystown Township
|
Municipal Occupancy Tax
|
The City of Hardystown under 90 nights
|
August 1, 2024
|
|
Hopatcong Borough
|
Municipal Occupancy Tax
|
Borough of Hopatcong under 90 nights
|
August 1, 2026
|
|
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
|
|
Leonia
|
Municipal Occupancy Tax
|
The City of Leonia under 90 nights
|
August 1, 2026
|
|
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
|
|
Ocean City
|
Municipal Occupancy Tax
|
Ocean City under 90 nights
|
May 1, 2026
|
|
Point Pleasant Beach
|
Accommodations Tax
|
The City of Point Pleasant Beach under 90 nights
|
July 1, 2020
|
|
Princeton
|
Municipal Occupancy Tax
|
The City of Princeton under 90 nights
|
May 1, 2026
|
|
Somers Point
|
Municipal Occupancy Tax
|
The City of Somers Point under 90 nights
|
July 1, 2023
|
|
Spring Lake Heights
|
Municipal Occupancy Tax
|
Spring Lake Heights under 90 nights
|
July 1, 2026
|
|
Stone Harbor Borough
|
Municipal Occupancy Tax
|
Stone Harbor Borough under 90 nights
|
June 1, 2026
|
|
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
|
The State of New York under 30 nights
|
April 1, 2025
|
|
New York Locals
(City & County)
|
Locally Administered Accommodations Tax* (excluding: Auburn, New York City, Albany County, Niagara County, Ontario County, Oswego County)
*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.
|
Local length of stay exemptions may 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
|
| Whole home short-term rental tax | The State of Rhode under 31 nights | January 1, 2026 |
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
|
|
Beaumont
|
Hotel Occupancy Tax
|
The City of Beaumont under 30 nights
|
February 1, 2026
|
|
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
|
| Jasper County | District Occupancy Tax | The County of Jasper under 30 nights | February 1, 2026 |
|
Lakewood Village
|
Occupancy Tax
|
The City of Lakewood Village under 30 nights
|
March 1, 2025
|
|
League City
|
Hotel Occupancy Tax
|
The City of League City under 30 nights
|
April 1, 2024
|
|
Leon Valley
|
Hotel Occupancy Tax
|
The City of Leon Valley under 30 nights
|
September 1, 2024
|
|
Lockhart
|
Hotel Occupancy Tax
|
The City of Lockhart under 30 nights
|
April 1, 2026
|
|
Martindale
|
Hotel Occupancy Tax
|
The City of Martindale under 30 nights
|
June 1, 2025
|
|
McKinney
|
Hotel Occupancy Tax
|
The City of McKinney under 30 nights
|
November 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
|
|
Smithville
|
Hotel Occupancy Tax
|
The City of Smithville under 30 nights
|
March 1, 2026
|
|
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 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
|