| State | Status | State License | Preemption | Owner-Occ. Req. | Est. Tax | Key Rule | Verified |
|---|---|---|---|---|---|---|---|
| Alabama | ● Moderate | Not required | No | No | ~14% | No state STR license required. Coastal municipalities have their own permit systems. Gulf Shores and Orange Beach requir… | 2026-02 |
| Alaska | ● Host Friendly | Not required | No | No | ~7% | No state STR license or permit. No state sales tax. Some municipalities collect local tax. Anchorage requires a business… | 2026-01 |
| Arizona | ● Host Friendly | Not required | ✓ Yes | No | ~12% | 2016 state preemption law (HB2672) prevents cities and towns from banning STRs outright. Transaction Privilege Tax licen… | 2026-02 |
| Arkansas | ● Host Friendly | Not required | No | No | ~10.5% | No state STR licensing requirements. Gross receipts tax applies to rentals under 30 days. Cities may add local taxes. Ge… | 2026-01 |
| California | ● Highly Restricted | Not required | No | No | ~17.25% | No state preemption — cities set their own rules. San Francisco requires host registration and limits to primary residen… | 2026-03 |
| Colorado | ● Moderate | Not required | No | No | ~12.9% | No state preemption. Denver requires a short-term rental license and limits to primary residence. Mountain towns like Br… | 2026-02 |
| Connecticut | ● Moderate | Not required | No | No | ~18% | No state STR license. Rooms and meals tax applies (15% lodging). Local zoning controls STR permissions. Coastal towns li… | 2026-01 |
| Delaware | ● Moderate | Not required | No | No | ~8% | No state sales tax. State lodging tax applies. Coastal resort towns have specific STR regulations. Rehoboth Beach limits… | 2026-01 |
| Florida | ● Moderate | Required | ✓ Yes | No | ~13.5% | State preempts local STR bans (2011 law). Florida DBPR vacation rental license required for rentals under 30 days more t… | 2026-03 |
| Georgia | ● Moderate | Not required | No | No | ~12% | No state STR license. Hotel-motel tax applies (varies by county). Atlanta requires STR permits. Savannah historic distri… | 2026-01 |
| Hawaii | ● Highly Restricted | Not required | No | No | ~18.25% | Among the most restrictive STR markets in the US. Oahu banned most non-hosted STRs in residential zones (2023). Maui Cou… | 2026-03 |
| Idaho | ● Host Friendly | Not required | No | No | ~8% | No state STR license. Sales tax + travel and convention tax applies to rentals. Generally permissive. Sun Valley / Ketch… | 2026-01 |
| Illinois | ● Moderate | Not required | No | No | ~17% | No state preemption. Chicago requires STR registration, limits per building, and primary residence for shared housing. S… | 2026-02 |
| Indiana | ● Host Friendly | Not required | No | No | ~7% | No state STR license or permit. State innkeeper's tax applies. Generally permissive environment with limited local regul… | 2026-01 |
| Iowa | ● Host Friendly | Not required | No | No | ~11% | No state STR license. Hotel/motel tax applies to rentals under 31 days. Very few localities have additional STR requirem… | 2026-01 |
| Kansas | ● Host Friendly | Not required | No | No | ~9.5% | No state STR license. State sales tax + local retailer's excise tax applies. Very permissive environment. | 2026-01 |
| Kentucky | ● Host Friendly | Not required | No | No | ~8.5% | No state STR license. Transient room tax applies. Generally permissive. Louisville has some zoning considerations but no… | 2026-01 |
| Louisiana | ● Moderate | Not required | No | No | ~16.45% | No state STR license. New Orleans has some of the strictest rules in the South: STR permit required, non-commercial area… | 2026-02 |
| Maine | ● Moderate | Not required | No | No | ~9% | No state STR license. Sales tax on short-term rentals at 9%. Portland requires STR permit, limits to primary residence o… | 2026-01 |
| Maryland | ● Moderate | Not required | No | No | ~15% | No state STR license. State sales tax + county hotel rental tax applies. Baltimore City requires license. Ocean City has… | 2026-01 |
| Massachusetts | ● Moderate | Not required | No | No | ~14.7% | State requires STR registration through MassTaxConnect for operators renting more than 14 days/year. State excise tax + … | 2026-02 |
| Michigan | ● Moderate | Not required | No | No | ~12% | No state STR license. Use tax + state sales tax applies. Michigan Vacation Rental Act (2023) provides some owner protect… | 2026-02 |
| Minnesota | ● Moderate | Not required | No | No | ~13.875% | No state STR license. State sales tax + lodging tax applies. Minneapolis requires STR license, capped at 1% of rental ho… | 2026-01 |
| Mississippi | ● Host Friendly | Not required | No | No | ~7.5% | No state STR license or permit. Sales tax applies to rentals under 30 days. Very permissive environment. Gulf Coast beac… | 2026-01 |
| Missouri | ● Moderate | Not required | No | No | ~12.225% | No state STR license. State and local sales tax applies. Kansas City and St. Louis have STR permit requirements. Branson… | 2026-01 |
| Montana | ● Host Friendly | Not required | No | No | ~4% | No state sales tax. Lodging facility use tax (4%) applies to STRs. Very permissive at state level. Whitefish has some lo… | 2026-01 |
| Nebraska | ● Host Friendly | Not required | No | No | ~8% | No state STR license. State sales tax + local occupation tax on lodging applies. Very permissive environment statewide. | 2026-01 |
| Nevada | ● Moderate | Not required | No | No | ~13.38% | No state STR license. Clark County (Las Vegas area) has its own permit system. Transient Lodging Tax applies. Las Vegas … | 2026-02 |
| New Hampshire | ● Host Friendly | Not required | No | No | ~9% | No state sales tax. Meals and Rooms Tax (9%) applies to rentals under 185 days. White Mountains and Lakes Region popular… | 2026-01 |
| New Jersey | ● Moderate | Not required | No | No | ~13.625% | No state STR license. Transient accommodation tax (5%) + municipal tax. Shore towns vary widely — some require registrat… | 2026-01 |
| New Mexico | ● Moderate | Not required | No | No | ~11% | No state STR license. Gross receipts tax (GRT) applies. Santa Fe requires STR permit, caps in historic/residential zones… | 2026-01 |
| New York | ● Highly Restricted | Not required | No | No | ~14.875% | NYC Local Law 18 (2023) requires hosts to register and be present during guest stays, maximum 2 guests. Effectively bann… | 2026-03 |
| North Carolina | ● Host Friendly | Not required | No | No | ~12.75% | No state STR license. Occupancy tax applies. Generally permissive at state level. Asheville has some permit requirements… | 2026-02 |
| North Dakota | ● Host Friendly | Not required | No | No | ~5% | No state STR license. Sales tax applies. Very permissive, minimal local STR regulation. Small STR market statewide. | 2026-01 |
| Ohio | ● Moderate | Not required | No | No | ~11.75% | No state STR license. Transient lodging tax applies. Columbus has STR registration requirements. Lake Erie and Hocking H… | 2026-01 |
| Oklahoma | ● Host Friendly | Not required | No | No | ~8.5% | No state STR license. State and local sales tax applies. Very permissive environment. Oklahoma City and Tulsa have no si… | 2026-01 |
| Oregon | ● Highly Restricted | Not required | No | No | ~8.8% | No state sales tax. Transient lodging tax (1.8%) + local hotel tax. Portland requires permit, limits to primary residenc… | 2026-02 |
| Pennsylvania | ● Moderate | Not required | No | No | ~15% | No state STR license. Hotel tax + local realty tax. Philadelphia requires STR license and rental license. Pittsburgh has… | 2026-01 |
| Rhode Island | ● Moderate | Not required | No | No | ~13% | No state STR license. Hotel tax (6%) applies. Newport has permit requirements. Providence varies. Small state with local… | 2026-01 |
| South Carolina | ● Host Friendly | Not required | No | No | ~13% | Accommodation tax (7%) required at state level. Generally permissive. Hilton Head Island, Myrtle Beach, and Charleston h… | 2026-02 |
| South Dakota | ● Host Friendly | Not required | No | No | ~6% | No state STR license. Sales tax + tourism tax applies. Very permissive. Rapid City (Badlands/Mount Rushmore) and Black H… | 2026-01 |
| Tennessee | ● Host Friendly | Not required | No | No | ~7% | No state STR license required. No owner-occupancy requirement at state level. Sales tax applies. Nashville and Memphis h… | 2026-03 |
| Texas | ● Host Friendly | Not required | No | No | ~15% | No state STR license. Hotel occupancy tax (6%) + local taxes. Austin banned STRs in some residential zones but enforceme… | 2026-02 |
| Utah | ● Moderate | Not required | No | No | ~10.85% | No state STR license. Sales/use tax applies. Salt Lake City restricts STRs to primary residences. Park City (major ski S… | 2026-01 |
| Vermont | ● Host Friendly | Not required | No | No | ~9% | No state STR license. Rooms and meals tax (9%) applies. Generally permissive. Stowe, Burlington, and ski areas popular S… | 2026-01 |
| Virginia | ● Moderate | Not required | No | No | ~14.3% | No state STR license. Transient occupancy tax applies. Virginia Beach requires permits. Richmond and Charlottesville hav… | 2026-01 |
| Washington | ● Moderate | Not required | No | No | ~16.5% | No state STR license. Lodging tax + retail sales tax applies. Seattle requires STR license, limits to primary residence … | 2026-02 |
| West Virginia | ● Host Friendly | Not required | No | No | ~9% | No state STR license. Consumers sales and service tax applies. Very permissive environment. New River Gorge area growing… | 2026-01 |
| Wisconsin | ● Moderate | Not required | No | No | ~12% | No state STR license. Transient room tax applies. Lake country and Wisconsin Dells are very active STR markets. Milwauke… | 2026-01 |
| Wyoming | ● Host Friendly | Not required | No | No | ~8% | No state STR license. Sales tax applies. Jackson Hole (Teton County) has some of the highest ADR in the US. Teton County… | 2026-01 |