The short-term rental (less than 90 consecutive days for sales tax purposes) of vacation lodging, including a person’s home, is subject to sales tax. The property owner, property management company, if one is used, or marketplace facilitator must collect and remit sales tax on the sales price of the rental. The sales price includes all fees collected for the rental, as well as any other money that a consumer must pay in order to rent the accommodations (e.g., non-refundable pet deposits, required cleaning fees, property damage protection fees, etc.). The property owner or property management company must register in the jurisdiction in which the property is located. See Important Notice 17-24 for more information.
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