STR regulations & market data — every state

No state STR license or permit. No state sales tax. Some municipalities collect local tax. Anchorage requires a business license.

2016 state preemption law (HB2672) prevents cities and towns from banning STRs outright. Transaction Privilege Tax license required. Hosts must notify neighbors in some jurisdictions.

No state STR licensing requirements. Gross receipts tax applies to rentals under 30 days. Cities may add local taxes. Generally permissive environment.

No state STR license. Sales tax + travel and convention tax applies to rentals. Generally permissive. Sun Valley / Ketchum area has some local rules but market remains active.

No state STR license or permit. State innkeeper's tax applies. Generally permissive environment with limited local regulation.

No state STR license. Hotel/motel tax applies to rentals under 31 days. Very few localities have additional STR requirements.

No state STR license. State sales tax + local retailer's excise tax applies. Very permissive environment.

No state STR license. Transient room tax applies. Generally permissive. Louisville has some zoning considerations but no strict STR ordinance.

No state STR license or permit. Sales tax applies to rentals under 30 days. Very permissive environment. Gulf Coast beach areas popular for STR.

No state sales tax. Lodging facility use tax (4%) applies to STRs. Very permissive at state level. Whitefish has some local regulations. Glacier/Yellowstone gateway communities are popular markets.

No state STR license. State sales tax + local occupation tax on lodging applies. Very permissive environment statewide.

No state sales tax. Meals and Rooms Tax (9%) applies to rentals under 185 days. White Mountains and Lakes Region popular STR markets. Generally permissive at local level.

No state STR license. Occupancy tax applies. Generally permissive at state level. Asheville has some permit requirements. Outer Banks and mountain areas are major STR markets with local rules.

No state STR license. Sales tax applies. Very permissive, minimal local STR regulation. Small STR market statewide.

No state STR license. State and local sales tax applies. Very permissive environment. Oklahoma City and Tulsa have no significant STR restrictions.

Accommodation tax (7%) required at state level. Generally permissive. Hilton Head Island, Myrtle Beach, and Charleston have local permit requirements. One of the top STR states nationally.

No state STR license. Sales tax + tourism tax applies. Very permissive. Rapid City (Badlands/Mount Rushmore) and Black Hills are popular STR areas.

No state STR license required. No owner-occupancy requirement at state level. Sales tax applies. Nashville and Memphis have city-level permit systems. Smoky Mountains (Sevier County) is one of the top STR markets in the US with very permissive rules.

No state STR license. Hotel occupancy tax (6%) + local taxes. Austin banned STRs in some residential zones but enforcement mixed. San Antonio, Dallas, and Houston generally permissive. Texas HOA preemption law prevents some HOA bans on STRs.

No state STR license. Rooms and meals tax (9%) applies. Generally permissive. Stowe, Burlington, and ski areas popular STR markets with minimal local regulation.

No state STR license. Consumers sales and service tax applies. Very permissive environment. New River Gorge area growing STR market following national park designation.

No state STR license. Sales tax applies. Jackson Hole (Teton County) has some of the highest ADR in the US. Teton County has STR permit requirements. Otherwise very permissive statewide.

No state STR license required. Coastal municipalities have their own permit systems. Gulf Shores and Orange Beach require annual operating permits.

No state preemption. Denver requires a short-term rental license and limits to primary residence. Mountain towns like Breckenridge and Aspen have caps on STR licenses. Steamboat Springs, Telluride have moratoria or caps.

No state STR license. Rooms and meals tax applies (15% lodging). Local zoning controls STR permissions. Coastal towns like Old Saybrook and Mystic area have varying requirements.

No state sales tax. State lodging tax applies. Coastal resort towns have specific STR regulations. Rehoboth Beach limits STRs and requires rental licenses.

State preempts local STR bans (2011 law). Florida DBPR vacation rental license required for rentals under 30 days more than 3 times/year. County tourist development tax (varies 2-6%). Safety inspections required.

No state STR license. Hotel-motel tax applies (varies by county). Atlanta requires STR permits. Savannah historic district has restrictions. Generally permissive outside major cities.

No state preemption. Chicago requires STR registration, limits per building, and primary residence for shared housing. Suburban areas generally permissive.

No state STR license. New Orleans has some of the strictest rules in the South: STR permit required, non-commercial areas require owner-occupancy, commercial districts have caps. Outside New Orleans, generally permissive.

No state STR license. Sales tax on short-term rentals at 9%. Portland requires STR permit, limits to primary residence or investor properties with caps. Coastal towns vary widely.

No state STR license. State sales tax + county hotel rental tax applies. Baltimore City requires license. Ocean City has specific rules for the resort area.

State requires STR registration through MassTaxConnect for operators renting more than 14 days/year. State excise tax + community impact fee in some towns. Boston requires registration + certificate of occupancy. Cape Cod/Islands highly seasonal.

No state STR license. Use tax + state sales tax applies. Michigan Vacation Rental Act (2023) provides some owner protections. Local municipalities control permitting. Lake Michigan coastal areas very popular STR markets.

No state STR license. State sales tax + lodging tax applies. Minneapolis requires STR license, capped at 1% of rental housing stock. Lake cabin country generally permissive.

No state STR license. State and local sales tax applies. Kansas City and St. Louis have STR permit requirements. Branson (major STR market) has its own permitting system.

No state STR license. Clark County (Las Vegas area) has its own permit system. Transient Lodging Tax applies. Las Vegas Strip area has unique considerations. Reno has its own permit requirements.

No state STR license. Transient accommodation tax (5%) + municipal tax. Shore towns vary widely — some require registrations, others are permissive. Jersey City has strict STR rules.

No state STR license. Gross receipts tax (GRT) applies. Santa Fe requires STR permit, caps in historic/residential zones. Taos and Albuquerque have varying rules.

No state STR license. Transient lodging tax applies. Columbus has STR registration requirements. Lake Erie and Hocking Hills popular STR markets. Cincinnati and Cleveland have varying rules.

No state STR license. Hotel tax + local realty tax. Philadelphia requires STR license and rental license. Pittsburgh has registration requirements. Poconos and Lancaster County popular STR markets.

No state STR license. Hotel tax (6%) applies. Newport has permit requirements. Providence varies. Small state with localized rules.

No state STR license. Sales/use tax applies. Salt Lake City restricts STRs to primary residences. Park City (major ski STR market) has permit requirements. St. George growing STR market.

No state STR license. Transient occupancy tax applies. Virginia Beach requires permits. Richmond and Charlottesville have registration requirements. Northern Virginia (near DC) market active with local rules.

No state STR license. Lodging tax + retail sales tax applies. Seattle requires STR license, limits to primary residence in most zones. Spokane and Tacoma more permissive. Olympic Peninsula and Cascades popular markets.

No state STR license. Transient room tax applies. Lake country and Wisconsin Dells are very active STR markets. Milwaukee has permit requirements. Door County popular coastal market.

No state preemption — cities set their own rules. San Francisco requires host registration and limits to primary residence. LA caps STRs at primary residence only. Santa Monica near-banned STRs. Transient occupancy tax required statewide.

Among the most restrictive STR markets in the US. Oahu banned most non-hosted STRs in residential zones (2023). Maui County imposes strict caps and moratoria. Kauai limits STRs to designated resort zones. General excise tax + transient accommodations tax stacks to 18%+.

NYC Local Law 18 (2023) requires hosts to register and be present during guest stays, maximum 2 guests. Effectively banned most Airbnb-style STRs in NYC. Upstate NY (Catskills, Adirondacks, Hamptons) has varying rules but far less restrictive than NYC.

No state sales tax. Transient lodging tax (1.8%) + local hotel tax. Portland requires permit, limits to primary residence in residential zones, caps on permits. Bend has STR permit caps. Coastal areas vary widely.