STR Rules by State

Alaska has relatively light STR regulation at the state level. Anchorage has its own permit system. State sales tax applies to short-term rentals.

Arizona law (A.R.S. § 9-500.39) preempts local governments from banning STRs entirely, though cities can regulate noise, safety, and nuisance. State TPT (transaction privilege tax) applies. Cities may add lodging taxes. HOAs may still restrict rentals.

Arkansas has minimal state-level STR regulation. Hosts must collect and remit state and local sales/tourism taxes. Local municipalities may have their own permit requirements.

Idaho is generally STR-friendly with minimal state regulation. Sun Valley and Coeur d'Alene have local permit requirements. State sales tax applies to short-term rentals.

Indiana has minimal statewide STR regulation. Some municipalities have enacted local rules. State innkeeper's tax applies to rentals under 30 days.

Iowa has light STR regulation at the state level. State hotel/motel tax applies. Des Moines and other cities may have local requirements.

Kansas has minimal statewide STR rules. State transient guest tax applies. Local governments may impose additional requirements.

Kentucky requires hosts to collect state and local transient room taxes. Louisville and Lexington have local permit systems. No statewide STR license required.

Mississippi has minimal statewide STR regulation. State sales tax applies. Local jurisdictions may impose additional rules, though most are permissive.

Montana has light STR regulation overall. No state sales tax, but Whitefish, Bozeman, and other resort communities may have local lodging taxes and permit requirements.

Nebraska has minimal STR regulation at the state level. State sales tax and local occupation taxes apply. Omaha and Lincoln may have local requirements.

North Dakota has minimal STR regulation. State sales tax applies. Few municipalities have enacted STR-specific rules.

Oklahoma has light STR regulation. State and local sales taxes apply. Oklahoma City and Tulsa have minimal STR-specific rules.

South Dakota has minimal STR regulation. State sales tax applies. Rapid City and the Black Hills region have some local requirements, particularly during Sturgis Rally.

West Virginia has minimal STR regulation at the state level. State sales tax and hotel/motel tax apply. Some resort areas may have local requirements.

Wyoming has minimal STR regulation. No state income tax. Jackson Hole and Teton County have enacted some local permit requirements due to housing concerns. State sales tax applies.

Alabama requires hosts to collect state lodging tax. Local governments may impose additional rules. No statewide STR license required.

Colorado has no statewide STR preemption. Denver requires a license and principal residence status for non-owner-occupied STRs. Mountain resort towns like Breckenridge, Vail, and Steamboat Springs have separate permitting. State lodging tax applies.

Connecticut imposes a 15% room occupancy tax on short-term rentals under 30 days. Municipalities may add additional requirements. No statewide permit required.

Delaware requires hosts to collect state and local lodging taxes. Rehoboth Beach and coastal towns have additional permitting requirements. No statewide STR license.

Florida preempts local governments from regulating the frequency or duration of STRs (rentals under 30 days, more than 3 times/year require a vacation rental license from DBPR). State sales tax and county tourist development taxes apply. Miami Beach has enacted heavy restrictions in residential areas despite preemption.

Georgia has no statewide STR ban or preemption. Atlanta and Savannah have local permit requirements. Hosts must collect state sales tax and local hotel/motel taxes.

Chicago has a strict licensing regime requiring a $125/year license and treating owner-occupied vs. non-owner-occupied buildings differently. State and city hotel accommodations taxes apply.

New Orleans has strict STR regulations limiting whole-home rentals in residential areas and requiring permits. State and city occupancy taxes apply.

Maine requires STR operators to register and collect state lodging tax. Portland has a permit system. Many coastal communities have enacted local rules.

Maryland has no statewide STR license, but hosts must collect state and local sales and use taxes. Baltimore and other municipalities have local permit requirements.

Michigan has active legislative debate over STR preemption. Detroit and Grand Rapids have local permit requirements. State and local accommodations taxes apply. No statewide preemption as of 2024.

Minnesota requires hosts to collect state sales tax and local lodging taxes. Minneapolis and St. Paul have local licensing requirements. Lake-region towns have varying rules.

Missouri requires collection of state sales tax on STRs. Branson, Kansas City, and St. Louis have local permit systems. No statewide STR license.

Las Vegas (Clark County) has a short-term rental permit system with occupancy and primary residency requirements. State and county lodging taxes apply. Reno has its own rules. High tax rate in Clark County.

New Hampshire imposes a 9% meals and rooms tax on STRs. Local municipalities may impose additional requirements. No statewide STR license required.

New Jersey requires hosts to collect state occupancy fee and sales tax. Jersey Shore towns like Wildwood and Ocean City have seasonal rental rules. Newark and Jersey City have local permit requirements.

New Mexico requires collection of gross receipts tax and lodgers' tax on STRs. Santa Fe and Taos have local permit systems. Albuquerque has enacted STR regulations.

North Carolina requires collection of state and local occupancy taxes. Asheville, Charlotte, and the Outer Banks have local permit requirements. No statewide STR license.

Ohio requires hosts to collect state sales tax and local bed taxes. Columbus, Cleveland, and Cincinnati have local STR permit requirements. No statewide preemption.

Oregon requires collection of state transient lodging tax. Portland has a permit system and cap on non-owner-occupied STRs. Bend and coastal communities have enacted local rules.

Pennsylvania requires collection of state hotel occupancy tax. Philadelphia has a local licensing requirement. Pittsburgh and other cities have enacted STR regulations.

Rhode Island imposes a 13% state hotel tax on STRs. Newport and Providence have local permit requirements. No statewide STR license.

South Carolina requires collection of state accommodations tax plus local fees. Charleston, Myrtle Beach, and Hilton Head have active permit systems. No statewide preemption.

Nashville requires a permit and owner-occupancy in most residential zones. Memphis and Gatlinburg/Pigeon Forge have their own rules. State and local sales taxes plus hotel/motel tax apply.

Texas has no statewide STR preemption. Austin requires permits (Type 1 owner-occupied, Type 2 non-owner-occupied) and has limited Type 2 permits. Houston has relatively light regulation. San Antonio and Dallas have local rules. State hotel occupancy tax plus local taxes apply.

Utah requires collection of state transient room tax. Park City, Moab, and Salt Lake City have enacted local STR permit requirements. No statewide preemption or STR license.

Vermont requires collection of state meals and rooms tax on STRs. Some ski towns and municipalities have enacted local permit requirements. Stowe and Burlington have specific rules.

Virginia requires collection of state and local transient occupancy taxes. Virginia Beach, Richmond, and Alexandria have local STR permit systems. No statewide preemption.

Seattle requires an STR license and mandates that the property be the host's primary residence. State retail sales tax and local lodging taxes apply. Other Washington cities have varying levels of regulation.

Wisconsin requires collection of state and county room taxes on STRs under 29 days. Milwaukee, Madison, and Door County have local requirements. No statewide STR license.

No statewide STR ban, but many California cities have very strict rules. Los Angeles limits STRs to primary residences with a 120-night cap. San Francisco has a 90-night cap for unhosted. San Diego and other cities require permits. TOT (transient occupancy tax) must be collected.

Hawaii has among the highest effective lodging tax rates (GET + TAT + county surcharges). Maui County banned new STR permits in residential areas. Oahu (Honolulu) restricts STRs in residential zones. Kauai requires registration. Hawaii County is more permissive.

Massachusetts requires STR operators to register with the state and carry liability insurance. Boston has strict limits and a permit system. Cape Cod communities have enacted additional restrictions. High effective tax rate including state, local, and community impact fees.

New York City has some of the strictest STR regulations in the country. Hosts must register, be present for the stay, and may rent no more than 2 rooms. Entire-unit rentals for fewer than 30 days are effectively banned for non-present hosts. Local Law 18 (2023) requires registration with the city. Upstate NY is more permissive.