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Admissions and Amusement Devices Industry Guide
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Rental Sales

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Lodging Rental

Lodging is the rental of a room or rooms for a temporary place to stay or live. Lodging facilities must charge sales tax on short-term lodging and certain related services if the room rental is:

  • Less than 30 days
  • 30 days or more, with no enforceable written lease agreement.
    • An enforceable written agreement must be entered into at the time of sale (day one or before) if the stay will be 30 days or more. The enforceable written agreement must include a termination clause, date, and signature.  

Examples of lodging facilities include (but are not limited to):

  • Cabins
  • Condos
  • Lodges
  • Motels
  • Trailers

For more information, see Hotels and Other Lodging Establishments.

Site Rentals

Site rentals include:

  • Campsites, including electric or water hook-up fees
  • Sites to park campers, motor homes, trailers, or mobile homes

Site rentals are not taxable if the site rental is:

  • More than 30 days
  • There is an enforceable written lease agreement requiring the customer to give notice before ending the rental.

For more information, see Hotels and Other Lodging Establishments.

Recreational Equipment

Rental of recreational equipment is taxable.

Examples of taxable rentals include:

  • Athletic fields or facilities rented by a team or league
  • Bikes
  • Boats
  • Bucket of golf balls at a driving range
  • Canoes
  • Life jackets
  • Motors
  • Picnic tables
  • Skates/rollerblades
  • Skis
  • Telescopes

Room Rentals

Room rentals are:

  • Taxable admission charges only if the room rental includes admission to a place of amusement or recreational area.
  • Nontaxable admission charges when the seller is only providing a room.

For example, if a guest rents a room at a golf course and the rental of the room includes use of the golf course, the room rental is a taxable admission charge.

Note: If the guests are only allowed use of the room and have to pay a separate charge for access to the golf course, the room rental charge is not taxable.

For more information, see Revenue Notice 17-08, Admissions – Taxation of Room Rentals.