Sales – Lodging and Related Services


Short-term lodging and related services are taxable. 

Lodging facilities include (but are not limited to): 

  • Bed and breakfasts 
  • Campgrounds 
  • Hotels 
  • Motels 
  • Resorts 
  • Rooming houses 
  • Trailer camps 
  • Vacation home rentals

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 sales of lodging and certain related services if the term of the rental is for: 

  • 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 agreement must include a termination clause that requires serving a notice of intention to terminate, by either party, at least 30 days before vacating, or a shorter period for violation of the lease conditions. The enforceable written agreement must also include a date and both parties’ signatures.  


  • A guest registers at hotel and does not enter into an enforceable written agreement when they occupy the room. The guest stays at the hotel for five full weeks. Even though the guest stayed over 30 days, the guest and hotel did not enter into an enforceable written agreement on day one. The five-week stay is subject to sales tax.   
  • A company leases a room in a hotel on a yearly basis for occasional use by employees or guests. The written lease agreement is entered into before the employees occupy the rooms. The lodging charges are not subject to sales tax.

Lodging fees may also subject to local sales taxes and city lodging taxes. For more information, see:

Lodging-Related Services

Lodging-related services provided within a guest room are taxable. 

Examples include (but are not limited to): 

  • Cots, cribs, refrigerators, roll-away beds, and exercise equipment 
  • Food or liquor from mini-bars and refrigerators 
  • In-room safes 
  • Laundry and dry-cleaning services 
  • Pay-per-view movies and video games 
  • Room service or room delivery, including mandatory tips and gratuities
  • Telephone access charges in guest rooms

Local Sales Tax

Some cities and counties have local sales and use taxes. If you are located in or make sales into an area with a local tax, you may owe local sales and use tax. For more information, see Local Sales and Use Taxes

To determine the sales tax rate, use the location where the product is received by the customer, typically your business or a delivery address. You can use our Sales Tax Rate Map or Sales Tax Rate Calculator to help you determine the sales tax rate.

Note: The map and rate calculator do not include special local taxes.

For more information, see:

Special Local Taxes

Several cities have special local taxes on sales of specific items such as food, liquor, lodging, and entertainment. The Minnesota Department of Revenue administers most of these taxes.

For more information, see:

Note: Some cities and localities administer their own lodging taxes. For more information, contact each city directly.