50-State Short-Term Rental Lodging Tax Directory
Compare state and municipal Transient Occupancy Tax (TOT) rates, county hotel occupancy taxes, and automatic Airbnb/VRBO marketplace facilitator tax collection rules (Updated for 2026).
| State | State Sales & Lodging Tax | Local / County TOT Surcharge | Total Combined Tax Rate | Airbnb Auto-Collection Status |
|---|---|---|---|---|
| Florida | 6.0% State Sales Tax | 2.0% - 6.0% Tourist Development Tax | 8.0% - 12.0% | ✅ Auto-Collected in 50+ Counties |
| California | 0.0% State (Local Only) | 8.0% - 15.5% City/County TOT | 8.0% - 15.5% | ⚠️ Auto-Collected in 250+ Cities (Check Local) |
| Tennessee | 7.0% State Sales Tax | 5.0% - 6.0% County Hotel Tax (Nashville) | 12.0% - 15.25% | ✅ 100% State & Local Auto-Collected |
| Texas | 6.0% State Hotel Occupancy Tax | 7.0% - 9.0% City/County HOT | 13.0% - 15.0% | ✅ State 6% Auto-Collected (Local Varies) |
| Hawaii | 10.25% Transient Accommodations Tax (TAT) | 3.0% County TAT + 4.0% GET | 17.25% - 17.75% | ⚠️ Host Responsible for Direct TAT Remittance |
| Colorado | 2.9% State Sales Tax | 4.0% - 10.0% City/County Lodging Tax | 6.9% - 12.9% | ✅ State & Most Home-Rule Cities Auto-Collected |
| North Carolina | 4.75% State Sales Tax | 1.0% - 6.0% County Occupancy Tax | 6.75% - 12.75% | ✅ 100% Fully Auto-Collected |
| Georgia | 4.0% State + $5/night State Hotel Fee | 3.0% - 8.0% City/County Hotel Tax | 7.0% - 12.0% + $5/nt | ✅ State & Local Marketplace Auto-Collected |
| Arizona | 5.5% State TPT (Bed Tax) | 1.0% - 5.0% County/City Lodging Tax | 6.5% - 13.9% | ✅ Auto-Collected on TPT License |
| Nevada | 0.0% State (County Only) | 10.5% - 13.38% Clark County (Las Vegas) | 10.5% - 13.38% | ✅ Auto-Collected in Clark & Washoe Counties |
| South Carolina | 7.0% State Accommodations Tax | 1.0% - 3.0% Local Accommodations Tax | 8.0% - 10.0% | ✅ 100% Fully Auto-Collected |
| Washington | 6.5% State Sales Tax | 2.0% - 8.0% Special Hotel-Motel Tax | 8.5% - 15.6% | ✅ 100% Marketplace Auto-Collected |
| Oregon | 1.5% State Lodging Tax | 6.0% - 11.5% City/County Transient Lodging | 7.5% - 13.0% | ✅ State & Most Municipalities Auto-Collected |
| Michigan | 6.0% State Use Tax | 2.0% - 5.0% County Convention/Accommodations | 6.0% - 11.0% | ✅ State 6% Auto-Collected |
| Utah | 4.85% State + 0.32% Tourism Tax | 3.0% - 4.25% Transient Room Tax | 8.17% - 13.35% | ✅ 100% State & Local Auto-Collected |
| Virginia | 5.3% - 6.0% State Retail Sales Tax | 2.0% - 9.0% Transient Occupancy Tax | 7.3% - 15.0% | ✅ 100% Auto-Collected by Platform |
| New York | 4.0% State Sales Tax | 4.0% - 6.0% City Hotel Occupancy (NYC $1.50/nt) | 8.0% - 14.875% | ⚠️ Auto-Collected Outside NYC (NYC Restrictions) |
| Illinois | 6.0% State Hotel Operators Tax | 3.0% - 11.4% City of Chicago / Cook County | 9.0% - 17.4% | ✅ State & Local Marketplace Auto-Collected |
| Massachusetts | 5.7% State Room Occupancy Tax | 4.0% - 6.0% Local Option + 2.75% Cape Cod | 9.7% - 14.45% | ✅ 100% State & Local Auto-Collected |
| Pennsylvania | 6.0% State Hotel Occupancy Tax | 1.0% - 8.5% County Hotel Tax (Philly/Poconos) | 7.0% - 14.5% | ✅ 100% State & Local Auto-Collected |