State Lodging Taxes

1/28/2019

Specific Statewide Taxes on Lodging - By State

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.

Contact: Jackson Brainerd

State Lodging Tax Rates
State Sales Tax Lodging Tax Total State Tax

Alabama

N/A

4.0% [1]

4.0%

Alaska

No state sales tax

N/A

None

Arizona

N/A

5.5%

5.5%

Arkansas

6.5%

2.0%

8.5%

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%

5$ fee per room

4.0%

*Hawaii

4.0%

10.25%

14.25%

Idaho

6.0%

2.0%

8.0%

Illinois

N/A

6.0%

6.0%

Indiana

7.0%

N/A

7.0%

Iowa

N/A

5.0%

5.0%

Kansas

6.5%

N/A [2]

6.5%

Kentucky

6.0%

1.0%

7.0%

Louisiana

4.45%

N/A

4.45%

*Maine

N/A

9.0%

9.0%

Maryland

6.0%

N/A

6.0%

Massachusetts

N/A

5.7%

5.7%

Michigan

6.0%

6.0% [3]

12.0%

Minnesota

6.875%

N/A

6.875%

Mississippi

7.0%

N/A

7.0%

Missouri

4.225%

N/A

4.225%

Montana

3.0% [4]

4.0%

7.0%

Nebraska

5.5%

1.0%

6.5%

Nevada

N/A

N/A [5]

None

*New Hampshire

No state sales tax

9.0%

9.0%

New Jersey

6.625%

5.0%

11.625%

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

5.75%

N/A

5.75%

Oklahoma

4.5%

N/A

4.5%

Oregon

No state sales tax

1.8% [6]

1.8%

Pennsylvania

N/A

6.0%

6.0%

Rhode Island

7.0%

5.0%

12.0%

South Carolina

5.0% [7]

2.0%

7.0%

South Dakota

4.5%

1.5% [8]

6.0%

Tennessee

7.0%

N/A

7.0%

Texas

N/A

6.0%

6.0%

Utah

4.7%

0.32%

5.02%

Vermont

N/A

9.0%

9.0%

Virginia

4.3% [9]

0.0%

4.3%

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

14.95%

14.95%

Puerto Rico

N/A

9%

9%

Virgin Islands

N/A

12.5%

12.5%


N/A = tax not levied on accommodations

* = no additional local tax on accommodations

[1] State lodging tax rate raised to 5.0% in mountain lakes area. 

[2] A state lodging tax is only levied in special statutory designated redevelopment districts at 5.0%.

[3] State levied lodging tax varies. Convention hotels located within a qualified local government unit with 81-160 rooms rate is 3.0% and 6.0% for hotels with more than 160 rooms. All other hotels with 81-160 rooms is 1.5% and 5.0% for hotels with more than 160 rooms.  

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

[5] Counties must levy a lodging tax of 1% or 2% based on population.

[6] The rate becomes 1.5% after 7/1/2020.

[7] State sales tax on lodging is lowered to 5.0%. 

[8] Seasonal (June-September)

[9] An additional 0.7% may be included in the rate in certain planning districts.