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.
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%
|
5%
|
9%
|
|
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.