Rentals of Accommodations
The gross receipts derived from the rental of an accommodation are subject to the general State and applicable local and transit rates of sales and use tax and any local occupancy tax imposed by a city, county, or special jurisdiction. Gross receipts derived from the rental of an accommodation include the sales price of the rental of the accommodation. The sales price of the rental of an accommodation is determined as if the rental were a rental of tangible personal property. The sales price of the rental of an accommodation marketed by a facilitator includes charges designated as facilitation fees and any other charges necessary to complete the rental.
Gross receipts derived from the rental of an accommodation and the sales and use tax thereon are to be reported to the Department on Form E-500, Sales and Use Tax Return, or through the Department’s online filing and payment system.
For calendar 2020 and 2021, an accommodation facilitator was required to file an annual report for its accommodation rentals made during the calendar year. This requirement was repealed effective June 29, 2022. Additional details can be found on the Accommodations Facilitator Report web page.
Technical Publications for Rentals of Accommodations
- Sales and Use Tax Bulletins - See Accommodations Bulletin
- Updated Important Notice: Sales and Use Taxes - Accommodations and Linens (10-09-17) Revised 2/9/18
- Important Notice: Rentals of Private Residences, Cottages or Similar Accommodations Listed with a Real Estate Broker or Agent (4-28-15)
- Important Notice: Rentals of Private Residences, Cottages or Similar Accommodations (5-30-14)
- Important Notice: Tax on Accommodations (12-10; revised 6-14-12)
- Important Notice: Rentals of Hotel Rooms and Accommodations (1-08)