NCSL's election experts break down the midterm state legislative elections along voters' verdict on statewide ballot measures.
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Did You Know?
• Forty-eight states, D.C., Puerto Rico and the U.S. Virgin Islands tax lodging.
State and local governments in nearly every state levy taxes on short-term accommodations—30 days or less in most states. Out-of-state visitors pay most of these taxes so raising them has become an increasingly common way for lawmakers to increase revenues without raising residents’ taxes.
Lodging taxes have several components. Often, accommodations are subject to the same general state and local sales taxes that apply to most other purchases. Some states also impose specific lodging taxes, either in place of or in addition to the general sales tax. In addition, many states permit local governments to levy other lodging taxes.
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