New York

New York

IMPORTANT RESOURCES

KEY DEFINITIONS

  • Short-Term Rental: New York State defines short-term rentals as the renting of dwellings for less than 30 consecutive days. For tax purposes, they are defined as stays of fewer than 90 consecutive days.
  • Multiple Dwelling Law: Restricts renting out a “Class A” multiple dwelling for periods of fewer than 30 days when the host is not present. The definitions of "Class A" and "multiple dwelling" can be found in Sections 4-7 and 4-8 of Article 1 of the Multiple Dwelling Law. The law contains certain exemptions for rentals to a “boarder, roomer or lodger.” 

LICENSING REQUIREMENTS

  • Licenses for vacation rentals are regulated at the local level. Be sure to check with your local jurisdiction for the requirements in your area. 

TAX INFORMATION

    New York State impose multiple taxes that may apply to transient occupancy or tourist use, subject to certain exemptions. Examples of taxes that could apply to your listing are State sales and use tax, City hotel room occupancy tax, and State and City nightly room fees. Additional information about hotel sales taxes is available on the New York State Department of Taxation’s website.

FIRE & SAFETY

  • Check with your local jurisdiction for the latest fire and safety regulations.  

LEGISLATIVE SESSION

COURT CASES