Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredNone at State Level
Owner-Occupied RequiredNo
Last Verified2026-01
Official source: https://tax.vermont.gov
Tax Breakdown
9%
State Sales Tax
0%
Lodging / TOT
Est. Total Tax Burden~9%
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. Rooms and meals tax (9%) applies. Generally permissive. Stowe, Burlington, and ski areas popular STR markets with minimal local regulation.
Major City Rules
2 cities tracked
Stowe
Host Friendly
Very active ski STR market, permissive
Burlington
Host Friendly
Business license, state tax
Housing Market Data — US Census ACS
ACS 5-Year 2022
335,138
Total Housing Units
20.7%
Vacancy Rate
72.7%
Owner-Occupied
27.3%
Renter-Occupied
51,474
Seasonal/Vacation Units
15.4%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.