Short-Term Rental Regulations in New York
State Overview
New York does not preempt local STR regulation — each city sets its own rules. The state imposes a 4% State Sales Tax on Short-Term Rental Occupancy in addition to any local taxes. Cities in New York
| City | Permit | Tax Rate | Day Limit | Primary Res. | |
|---|---|---|---|---|---|
| New York City | ✓ Required | 8.5% plus $1.50/unit/day plus applicable local bed taxes | No limit | Required | → |
New York's STR Landscape
New York does not have a uniform STR framework, leaving regulation to individual municipalities. The state imposes a 4% State Sales Tax on Short-Term Rental Occupancy in addition to local taxes.
New York City requires a Short-Term Rental Registration (Local Law 18) for STR operators. Primary residence is required. The combined tax rate is 8.5% plus $1.50/unit/day plus applicable local bed taxes.
Other States
Arizona 2 cities California 4 cities Colorado 1 city District of Columbia 1 city Florida 4 cities Georgia 2 cities Hawaii 2 cities Illinois 1 city Louisiana 1 city Massachusetts 1 city Nevada 1 city North Carolina 1 city Oregon 1 city South Carolina 1 city Tennessee 2 cities Texas 3 cities Washington 1 city