Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredNone at State Level
Owner-Occupied RequiredNo
Last Verified2026-01
Official source: https://www.in.gov/dor
Tax Breakdown
7%
State Sales Tax
0%
Lodging / TOT
Est. Total Tax Burden~7%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
No state STR license or permit. State innkeeper's tax applies. Generally permissive environment with limited local regulation.
Major City Rules
2 cities tracked
Indianapolis
Host Friendly
No STR-specific permit required, innkeeper's tax collectable
Bloomington
Host Friendly
Business license advisable
Housing Market Data — US Census ACS
ACS 5-Year 2022
2,931,710
Total Housing Units
9.5%
Vacancy Rate
70.1%
Owner-Occupied
29.9%
Renter-Occupied
42,029
Seasonal/Vacation Units
1.4%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.