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Short-term rental rules in the US are set at three levels: the state, the county and the city. This table compares the state layer for all 50 states and Washington, DC: whether the state requires its own license or registration, whether state law limits local bans, the state lodging tax, and whether Airbnb and Vrbo collect it for you. Click a state for its full guide.
| State | State license or registration | Limits on local bans | State lodging tax (2026) | Airbnb collects | Vrbo collects | Key note |
|---|---|---|---|---|---|---|
| Alabama | No | No | 4% (5% in 16 Mountain Lakes counties) | Yes | Yes | Cities and counties set permits |
| Alaska | No | No | None; local bed taxes only | Some local | Some local | Anchorage registration since May 2026 |
| Arizona | Yes: Transaction Privilege Tax license | Yes | 5.5% TPT | Yes | Yes | Cities can license and fine, not ban |
| Arkansas | No | No | 6.5% sales + 2% tourism tax | Yes | Yes | Local A&P taxes add on |
| California | No | No | None; city or county transient occupancy tax | Some local | Some local | SB 346 lets cities get host addresses from platforms (2026) |
| Colorado | No | No | 2.9% sales | Yes | Yes | Mountain towns cap permits; counties may levy up to 6% |
| Connecticut | No | No | 15% room occupancy tax | Yes | Yes | No local lodging tax allowed |
| Delaware | No | No | 4.5% short-term rental lodging tax (since Jan 2025)* | Yes | Yes | Local zoning governs |
| District of Columbia | Yes: DLCP short-term rental license | Not applicable | 15.95% | Yes | Yes | Primary residence only |
| Florida | Yes: DBPR vacation rental license | Yes (rules from before June 2011 stand) | 6% sales | Yes | Yes | Counties add tourist development tax |
| Georgia | No | No | 4% sales + $5 per night state fee | Yes | Yes | Atlanta drops its primary-residence limit in Jan 2027 |
| Hawaii | No; state tax IDs plus county registration | No; counties may phase out rentals | 11% TAT (since Jan 2026) + 4% GET (4.5% on Oʻahu) | No | No | Hosts file all taxes; most islands limit rentals to resort zones |
| Idaho | No; local permits barred | Yes (since July 2026) | 6% sales + 2% travel and convention tax | Yes | Yes | Cities can't require permits or caps |
| Illinois | No | No | 6% Hotel Operators' Occupation Tax | Yes | Yes | Chicago adds local taxes |
| Indiana | No | Yes; caps banned (since July 2026) | 7% sales | Yes | Yes | County innkeeper's tax adds 5–8% |
| Iowa | No | Yes | 5% hotel and motel tax | Yes | Yes | Local tax up to 7% |
| Kansas | No | Partial | 6.5% sales | Yes | Yes | Local transient guest tax |
| Kentucky | No | No | 6% sales + 1% transient room tax | Yes | Yes | Louisville and Lexington license |
| Louisiana | No | No | 5% sales (since Jan 2025) | Yes | Yes | New Orleans one-per-block cap upheld Aug 2026 |
| Maine | No; registration only in unorganized territories | No | 9% lodging tax | Yes | Yes | Towns regulate |
| Maryland | No | No | 6% sales | Yes | Yes | Fire Safety Act in effect Oct 1, 2026 |
| Massachusetts | Yes: DOR registration for every property | No | 5.7% room occupancy excise | Yes | Yes | Local up to 6% (6.5% Boston) + impact fee up to 3% |
| Michigan | No | No | 6% use tax | Yes | No | Local zoning governs |
| Minnesota | No | No | 6.875% sales | Yes | Yes | 30-day minimums upheld Aug 2026 |
| Mississippi | No | No | 7% sales | Yes | Yes | Local tourism levies |
| Missouri | No | No | 4.225% sales | Yes | Yes (since Feb 2026) | St. Louis 3% fee since Feb 2026 |
| Montana | Yes: annual tourist home license (whole homes) | No | 8% (4% use tax + 4% sales tax) | Yes | Yes | Resort taxes in some towns |
| Nebraska | No | No | 5.5% sales + 1% lodging tax | Yes | Yes | County lodging tax up to 4% |
| Nevada | No; county and city licenses | Partial | No state lodging tax; local taxes apply* | Some local | Some local | Clark County bars platforms booking unlicensed rentals (Sept 2026) |
| New Hampshire | No; meals and rooms tax registration | No | 8.5% meals and rooms tax | Yes | Yes | Towns regulate |
| New Jersey | No | No | 6.625% sales + 5% occupancy fee | Yes | Yes | Fee applies to platform-listed and managed units |
| New Mexico | No | No | 4.875% gross receipts tax | Yes | Yes | Local lodgers' tax |
| New York | Local registration where required* | No | 4% sales (since Mar 2025) | Yes | Yes | New York City: host present, two guests max |
| North Carolina | No | Partial; local rental registration barred | 4.75% sales | Yes | Yes | Zoning stays local |
| North Dakota | No | No | 5% sales | Yes | Yes | City lodging taxes |
| Ohio | No | No | Local lodging tax; state sales tax only for 5+ rooms* | Yes | No | Preemption bill (HB 109) pending |
| Oklahoma | No | No | 4.5% sales | Yes | Yes | Tulsa requires a license |
| Oregon | No | No | 1.5% (2.75% from Jan 2027) | Yes | Yes | Portland limits whole-home rentals |
| Pennsylvania | No | No | 6% hotel occupancy tax | Yes | Yes | Registry bill (HB 2303) not law |
| Rhode Island | Yes: DBR registration, number on every listing | No | 7% sales + 5% hotel or whole-home tax | Yes | Yes | Plus 2% local: 14% total since Jan 2026 |
| South Carolina | No; DOR tax registration | No | 7% (5% sales + 2% accommodations) | Yes | Yes | Charleston bans non-owner-occupied rentals in most neighborhoods |
| South Dakota | Yes: annual vacation home lodging license (whole homes) | No | 4.2% sales + 1.5% tourism tax | Yes | Yes | Sales tax returns to 4.5% in July 2027 |
| Tennessee | No | Partial; existing rentals grandfathered | 7% sales | Yes | Yes | Nashville restricts non-owner-occupied rentals |
| Texas | No; Comptroller hotel tax account | Being verified* | 6% hotel occupancy tax | Yes | State tax only | Local taxes bring Houston to 17% |
| Utah | No | Partial; a listing alone isn't proof | 4.85% sales + transient room taxes* | Yes | Yes | County transient room tax up to 4.5% |
| Vermont | No; rooms tax account number in ads | No | 9% meals and rooms + 3% short-term rental surcharge | Yes | Yes | Burlington and Stowe register rentals |
| Virginia | No | No | 5.3% sales (6% in some regions) | Yes | Yes | Local occupancy tax; localities may run registries |
| Washington | Yes: state business license + liability insurance | No | 6.5% sales | Yes | Yes | Seattle requires a license |
| West Virginia | No; business registration | No | 6% sales | Yes | Yes | Local hotel tax up to 6% |
| Wisconsin | Yes: tourist rooming house license | Yes; no bans on rentals of 7+ days | 5% sales | Yes | Yes | Local room taxes |
| Wyoming | No | No | 4% sales + 5% lodging tax | Yes | Yes | Jackson and Teton County permits |
Whether you can operate at a specific address depends on its county, city and sometimes its building. A Lodge Compliance property report lists every permit, registration, tax and rule for your exact address.
Get your property reportHVS 2026 Lodging Tax Report (USA); state revenue departments and licensing agencies; Airbnb Help Center, “Areas where tax collection and remittance by Airbnb is available” (checked October 31, 2026); Vrbo Help, “Where Vrbo collects and remits taxes and lodging taxes” (checked October 31, 2026). This page is general information, not legal or tax advice.
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