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.

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Technical Publications for Rentals of Accommodations

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