What is Accommodations Tax?
- The rental of transient accommodations is subject to a 2% accommodations tax in addition to the 5% sales tax, and any applicable local tax.
- If you rent out rooms or spaces at hotels, campgrounds, boarding houses, mobile home parks, etc., you are required to obtain a retail license. Rentals of the same room to the same person for at least 90 continuous days are not subject to the tax.
- If you rent a room in the house in which you live and the house has less than six bedrooms, you are exempt from the tax.
- If you rent transient accommodations for no more than one week each calendar quarter, you are not required to obtain a retail license, but you still must report and pay the tax annually.
- Not sure if you need to file? Check out ourAccommodations Tax Handout
How to File:
The following required forms for reporting Accommodations Tax can be completed online using
To file by paper: 1.) download each form by selecting a link below, 2.) print and complete each form, and 3.) mail the forms to the address provided on the forms.
ST-388 to report accommodations tax.
ST-389 to report local taxes.
ST-3T to report accommodations by county or municipality where the taxpayer owns, manages or furnishes rental units.