Louisiana Short-term rentals (Airbnb)
What are the Airbnb / short-term rental rules in Louisiana?
Under Louisiana tax law, a house, apartment, condominium or camp rented to transient guests is a hotel, and renting it is subject to state sales and use tax (R.S. 47:301(6), 47:301.3). Whether and where short-term rentals are allowed, and any permits or caps, are set by parish and city ordinances, which this entry does not cover.
Verified Source: La. R.S. 47:301(6); 47:301.3(1) · last checked 2026-10-23
Same topic in neighboring states
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