If You Host Short-Term Rentals in New York

If you host a short-term rental in NYS, you may now be required to collect and remit NYS sales. Effective 3/1/25, the expanded definition of a short-term rental (STR) includes “an entire dwelling unit, or a room, group of rooms, other living or sleeping space, or any other space within a dwelling, made available for rent by guests for less than thirty (30) consecutive days, where the unit is offered for tourist or transient use by the short-term rental host of the residential unit.” If this expanded definition applies to you, you need to comply with the law’s new registry requirements. Booking platforms such as Airbnb and Vrbo, may also be required to register, collect, and remit sales tax for your short-term rental.

In addition, many counties, cities, towns, or villages may charge an additional tax on short-term rentals. Contact your local government for their updated sales tax requirements.

For more information regarding short-term rentals, visit the following websites for additional information:

https://www.tax.ny.gov/pubs_and_bulls/publications/sales/short-term-rental.htm

https://www.airbnb.com/help/article/2319

https://help.vrbo.com/articles/vrbo-stay-taxes-lodging-taxes-united-states-n-z#NewYork