New York Rental / transient occupancy tax
Rental / transient occupancy tax in New York
New York State sales tax applies to the rent for every occupancy of a hotel room or short-term rental unit, except for permanent residents or rent of $2 a day or less. Local occupancy taxes may also apply.
Verified Source: N.Y. Tax Law § 1105(e)(1) · last checked 2026-10-23
Same topic in neighboring states
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