Hotel room bills in Hawaii tack on a total state lodging tax of 14.3 percent, the third highest lodging tax rate in the nation, according to a study by the National Conference of State Legislatures (NCSL).
The state’s total tax on lodgings included a state sales tax of 4 percent. The authors of the study also emphasized that the total taxes identified do not include lodging levies enforced by local governments.
And some states vary lodging taxes based on hotel capacity and the location of the establishment within the state.
The tax rates outlined in the NCSL study are current as of Jan. 28 of this year.
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Total State Taxes on Lodgings in U.S.
State | Sales Tax | Lodging Tax | Total State Tax | Rank |
*Connecticut | N/A | 15.0% | 15.0% | 1 (tie) |
District of Columbia | N/A | 15.0% | 15.0% | 1 (tie) |
*Hawaii | 4.0% | 10.3% | 14.3% | 3 |
Virgin Islands | N/A | 12.5% | 12.5% | 4 |
Michigan | 6.0% | 6.0% | 12.0% | 5 (tie) |
Rhode Island | 7.0% | 5.0% | 12.0% | 5 (tie) |
New Jersey | 6.6% | 5.0% | 11.6% | 7 |
*Maine | N/A | 9.0% | 9.0% | 8 (tie) |
*New Hampshire | No state sales tax | 9.0% | 9.0% | 8 (tie) |
Vermont | N/A | 9.0% | 9.0% | 8 (tie) |
Puerto Rico | N/A | 9.0% | 9.0% | 11 |
Arkansas | 6.5% | 2.0% | 8.5% | 12 |
*Delaware | No state sales tax | 8.0% | 8.0% | 13 (tie) |
Idaho | 6.0% | 2.0% | 8.0% | 13 (tie) |
Indiana | 7.0% | N/A | 7.0% | 14 (tie) |
Kentucky | 6.0% | 1.0% | 7.0% | 14 (tie) |
Mississippi | 7.0% | N/A | 7.0% | 14 (tie) |
Montana | 3.0% | 4.0% | 7.0% | 14 (tie) |
South Carolina | 5.0% | 2.0% | 7.0% | 14 (tie) |
Tennessee | 7.0% | N/A | 7.0% | 14 (tie) |
Minnesota | 6.9% | N/A | 6.9% | 21 |
Kansas | 6.5% | N/A | 6.5% | 22 (tie) |
Nebraska | 5.5% | 1.0% | 6.5% | 22 (tie) |
Washington | 6.5% | N/A | 6.5% | 22 (tie) |
Florida | 6.0% | N/A | 6.0% | 25 (tie) |
Illinois | N/A | 6.0% | 6.0% | 25 (tie) |
Maryland | 6.0% | N/A | 6.0% | 25 (tie) |
Pennsylvania | N/A | 6.0% | 6.0% | 25 (tie) |
South Dakota | 4.5% | 1.5% | 6.0% | 25 (tie) |
Texas | N/A | 6.0% | 6.0% | 25 (tie) |
West Virginia | 6.0% | N/A | 6.0% | 25 (tie) |
Ohio | 5.8% | N/A | 5.8% | 32 |
Massachusetts | N/A | 5.7% | 5.7% | 33 |
Arizona | N/A | 5.5% | 5.5% | 34 |
New Mexico | 5.1% | N/A | 5.1% | 35 |
Utah | 4.7% | 0.3% | 5.0% | 36 (tie) |
Iowa | N/A | 5.0% | 5.0% | 36 (tie) |
North Dakota | 5.0% | N/A | 5.0% | 36 (tie) |
Wisconsin | 5.0% | N/A | 5.0% | 36 (tie) |
North Carolina | 4.8% | N/A | 4.8% | 40 |
Oklahoma | 4.5% | N/A | 4.5% | 41 (tie) |
Louisiana | 4.5% | N/A | 4.5% | 41 (tie) |
Virginia | 4.3% | 0.0% | 4.3% | 43 |
Missouri | 4.2% | N/A | 4.2% | 44 |
Alabama | N/A | 4.0% | 4.0% | 45 (tie) |
Georgia | 4.0% | $5 fee per room | 4.0% | 45 (tie) |
New York | 4.0% | N/A | 4.0% | 45 (tie) |
Wyoming | 4.0% | N/A | 4.0% | 45 (tie) |
Colorado | 2.9% | N/A | 2.9% | 49 |
Oregon | No state sales tax | 1.8% | 1.8% | 50 |
Alaska | No state sales tax | N/A | 0% | 51 (tie) |
California | N/A | N/A | 0% | 51 (tie) |
Nevada | N/A | N/A | 0% | 51 (tie) |
Source: National Conference of State Legislatures