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State Lodging Taxes

State Lodging Tax Rates

Specific Statewide Taxes on Lodging - By State

Posted April 3, 2012

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The following table contains state lodging tax rates. Please keep in mind that these taxes are often levied in addition to local lodging and/or sales taxes.

 

State

Sales Tax

Lodging Tax

Total State Tax

Alabama

N/A

4.0%

4.0%

Alaska

No state sales tax

N/A

None

Arizona

N/A

5.5%

5.5%

Arkansas

6.0%

1.0% [1]

7.0%

California

N/A

N/A

None

Colorado

2.9%

N/A

2.9%

*Connecticut

N/A

15.0%

15.0%

*Delaware

No state sales tax

8.0%

8.0%

Florida

6.0%

N/A

6.0%

Georgia

4.0%

N/A

4.0%

*Hawaii

4.0%

9.25%

13.25%

Idaho

6.0%

2.0%

8.0%

Illinois

6.0%[2]

N/A

6.0%

Indiana

7.0%

N/A

7.0%

Iowa

N/A

5.0%

5.0%

Kansas

6.3%

N/A

6.3%

Kentucky

6.0%

1.0%

7.0%

Louisiana

4.0%

N/A

4.0%

*Maine

N/A

7.0%

7.0%

Maryland

6.0%

N/A

6.0%

Massachusetts

N/A

5.7%

5.7%

Michigan

6.0%

N/A

6.0%

Minnesota

6.875%

N/A

6.875%

Mississippi

7.0%

N/A

7.0%

Missouri

4.225%

N/A

4.225%

Montana

3.0%[3]

4.0%

7.0%

Nebraska

5.5%

1.0%

6.5%

Nevada

N/A

N/A[4]

None

*New Hampshire

No state sales tax

9.0%

9.0%

New Jersey

7.0%

5.0%

12.0%

New Mexico

5.125%

N/A

5.125%

New York

4.0%

N/A

4.0%

North Carolina

4.75%

N/A

4.75%

North Dakota

5.0%

N/A

5.0%

Ohio

5.5%

N/A

5.5%

Oklahoma

4.5%

0.1%

4.6%

Oregon

No state sales tax

1.0%

1.0%

Pennsylvania

N/A

6.0%

6.0%

Rhode Island

7.0%

5.0%

12.0%

South Carolina

7.0%

N/A

7.0%

South Dakota

4.0%

1.5%[5]

5.5%

Tennessee

7.0%

N/A

7.0%

Texas

N/A

6.0%

6.0%

Utah

4.7%

N/A

4.7%

Vermont

N/A

9.0%

9.0%

Virginia

5%

N/A

5%

Washington

6.5%

N/A

6.5%

West Virginia

6%

N/A

6%

Wisconsin

5%

N/A

5%

Wyoming

4%

N/A

4%

District of Columbia

N/A

14.5%

14.5%

Puerto Rico

N/A

9%

9%

Virgin Islands

N/A

10%

10%

 



N/A = tax not levied on accommodations

* = no aditional local tax on accomodations

[1] Substitutes a 2% tourism tax on some accommodations.

[2] Sales tax is 6% of 94% of the gross rental receipts.

[3] Specific sales tax levied on accommodations. State has no general sales tax.

[4] Incorporated cities must levy at least a 1% tax according to population.

[5] Seasonal (June – September)

Source, Commerce Clearing House, State Tax Guide, 2011

For more information contact, the Fiscal Affairs Program in Denver, Colo., telephone (303) 364-7700 or email econ-info@ncsl.org.

Graphic showing state by state lodging tax rates.

 

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