State Lodging Taxes
1/28/2019Specific 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.