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Statewide lodging and occupancy tax rates cited to each state revenue department.
The table lists each state with at least one cited figure. Open a state for the revenue department URL and as-of date.
| State | Statewide lodging tax | Landlord-tenant rules |
|---|---|---|
| Alabama | Alabama lodgings tax is 5% in Blount, DeKalb, Lauderdale, Marion, Cherokee, Etowah, Lawrence, Marshall, Colbert, Franklin, Limestone, Morgan, Cullman, Jackson, Madison, and Winston counties, and 4% in all other counties. It applies to renting rooms, lodgings, or accommodations to transients, except where accommodations are furnished for 180 continuous days or more. | Deposit and notice rules |
| Arizona | Deposit and notice rules | |
| Connecticut | Connecticut room occupancy tax has two rates: 15% for hotels, motels, lodging houses, and short-term home rentals, and 11% for bed and breakfast establishments. The tax applies to the first 30 consecutive days of occupancy regardless of the ultimate length of occupancy. | Deposit and notice rules |
| Delaware | Delaware imposes a short-term rental lodging tax of 4.5% on every occupancy of a short-term rental in the state. Short-term rental does not include hotels, motels, and tourist homes, which are subject to a separate Delaware business license. | Deposit and notice rules |
| District of Columbia | The temporary increase in the sales and use tax rate of 15.95% on rooms, lodgings, or accommodations furnished to a transient is extended through September 30, 2027. | Deposit and notice rules |
| Florida | Florida's 6% state sales tax, plus any applicable discretionary sales surtax, applies to rental charges or room rates for living quarters or sleeping or housekeeping accommodations rented for six months or less. | Deposit and notice rules |
| Georgia | Georgia's state hotel-motel fee is $5.00 per night for each calendar night an accommodation is rented or leased by an innkeeper or marketplace innkeeper, until the rental becomes an extended stay. | |
| Hawaii | Effective January 1, 2026, Act 96 increases Hawaii's transient accommodations tax by 0.75%, from 10.25% to 11.00%, on the gross rental or gross rental proceeds from furnishing transient accommodations. | Deposit and notice rules |
| Idaho | Idaho's travel and convention tax rate is 2%. It applies to hotel and motel rooms for stays of 30 days or less, to vacation-home rentals, and to overnight stays at private campgrounds. It does not apply to lodgers who stay more than 30 days continuously in the same room or space. | Deposit and notice rules |
| Illinois | The Illinois Hotel Operators' Occupation Tax state rate is 6 percent of 94 percent of gross receipts. | Deposit and notice rules |
| Indiana | Deposit and notice rules | |
| Kansas | Deposit and notice rules | |
| Kentucky | Kentucky's transient room tax is 1 percent of the rent on every occupancy of any suite, room, cabin, lodging, campsite, or other accommodation furnished to transients. It is in addition to the 6 percent sales tax. | Deposit and notice rules |
| Louisiana | As of January 1, 2025, Louisiana's state tax on room rentals outside Orleans and Jefferson Parishes is 5%. In Orleans and Jefferson Parishes the state rate is 3% for an establishment with 10 or more rooms at a single location and 5% for an establishment with 9 or fewer rooms. The Department of Revenue marks these rates as in effect until December 31, 2029. | Deposit and notice rules |
| Maine | Maine Revenue Services lists the sales tax on rentals of lodging at 9% in the rate column effective January 1, 2026. Earlier columns on the same table list 8% effective October 1, 2013, and 9% effective January 1, 2016 and October 1, 2019. | Deposit and notice rules |
| Maryland | Deposit and notice rules | |
| Minnesota | Deposit and notice rules | |
| Mississippi | Hotels, motels, tourist courts or camps, and trailer parks are subject to Mississippi sales tax equal to 7% of the gross income of the business, unless otherwise provided. | |
| Montana | Montana charges a combined 8% lodging facility sales and use tax, made up of a 4% use tax and a 4% sales tax. The tax applies to the total amount paid by the purchaser for the accommodations. | Deposit and notice rules |
| Nebraska | Nebraska imposes a 1% state lodging tax in addition to any county lodging tax. | Deposit and notice rules |
| Nevada | Tax on revenues from rental of transient lodging is imposed at the rate of at least 1 percent of the gross receipts in a county with a population of less than 700,000, and at 2 percent of the gross receipts in a county with a population of 700,000 or more. An additional tax rate of 3 percent of the gross receipts from the rental of transient lodging is imposed in a county whose population is 300,000 or more. | Deposit and notice rules |
| New Jersey | New Jersey imposes sales tax on hotel and motel occupancies. The current sales tax rate is 6.625%. | Deposit and notice rules |
| New York | ||
| North Carolina | Gross receipts from the rental of an accommodation are subject to the general state rate of sales and use tax and to applicable local and transit rates of sales and use tax. An accommodation includes a hotel room, a motel room, a residence, a cottage, or a similar lodging facility. | Deposit and notice rules |
| Oregon | The state lodging tax for stays ending on or before December 31, 2026 is 1.5 percent of the amount charged for occupancy of transient lodging. For stays ending on or after January 1, 2027, the state lodging tax is 2.75 percent. | Deposit and notice rules |
| Pennsylvania | Pennsylvania hotel occupancy tax is imposed at the same rate as the sales tax, 6 percent. It applies to hotels and to rentals of rooms, apartments, and houses, including rentals arranged through online or third-party brokers. A person who provides lodging for less than 30 days to the same person must collect and remit the tax. | |
| Rhode Island | The rental of a hotel room is subject to 7% sales tax, 5% state hotel tax, and 2% local hotel tax, for a total of 14%. The tax applies to the first 30 consecutive calendar days of each rental. | Deposit and notice rules |
| South Carolina | Accommodations rented to guests for less than 90 consecutive days are subject to 5% sales tax and 2% accommodations tax, plus any local sales and use tax the Department of Revenue collects. | Deposit and notice rules |
| South Dakota | The tourism tax rate of 1.5% applies to the gross receipts of hotels and lodging establishments, and to other listed tourism categories. | Deposit and notice rules |
| Texas | The state hotel occupancy tax rate is 6 percent of the cost of a room. | Deposit and notice rules |
| Vermont | Vermont meals and rooms tax is 9% on sales of lodging and meeting rooms. | Deposit and notice rules |
| Virginia | Deposit and notice rules | |
| Washington | Washington's state retail sales tax on lodging is 6.5 percent. A local hotel-motel tax of up to 2 percent is credited against that state tax, so it is not an additional charge to the customer. | Deposit and notice rules |
| Wisconsin | Certain sales and purchases by hotels are subject to the 5% Wisconsin state sales and use tax. In this publication, hotel includes hotels, motels, bed and breakfasts, resorts, lodges, inns, and others providing lodging accommodations to the public. | Deposit and notice rules |
Rates are from state revenue departments, retrieved 2026-10-09. Dataset: State revenue department lodging and sales tax pages. As of 2026-10-09.
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Estimates for planning; not tax/legal advice.