New York Hotel Sales Taxes: 90 Days Outside NYC, 180 Days for NYC Local Sales Tax
Published Oct 30, 2026
A 30-night hotel booking does not by itself qualify for New York's permanent-resident sales-tax exemption. The New York State Tax Department's July 30, 2025 bulletin distinguishes 90 consecutive days from the 180-day threshold for New York City local sales tax. It also allows credits or refunds once permanent residency is established. This guide covers those sales taxes and the NYC unit fee, not every city or county occupancy tax.
Outside New York City: 90 consecutive days
The Tax Department says a guest must stay at least 90 consecutive days without interruption to become a permanent resident. Its collection table shows state and local sales tax during days 1-90 outside NYC. A 30- or 60-day stay has not met that threshold. Do not confuse a hotel's 30-night discount with a tax exemption.
Within NYC: two thresholds
Within New York City, the bulletin shows state and local sales tax plus the unit fee for days 1-90. For days 91-180 it shows local sales tax. The local sales-tax permanent-resident threshold in NYC is 180 consecutive days. A statement that all NYC sales taxes disappear after 90 days is wrong.
Credits and refunds are part of the rule
Once permanent residency is established, the operator or booking service may credit the guest's account or refund sales tax and the applicable unit fee already paid. If it does not, the guest can apply directly to New York State for a refund. This is not simply a prospective-only exemption. Ask the hotel which taxes qualify at each threshold and what supporting records it needs.
Continuity and the payer
The bulletin says changing rooms within the same hotel does not by itself prevent qualification. It also describes a business qualifying where it rents for employees or clients, pays without reimbursement from the occupant, and meets the applicable 90- or 180-day period. Those conditions matter when the employer, rather than the guest, is the contracting party.
Keep other taxes separate
NYC hotel room occupancy tax is a separate city tax. This state bulletin is not enough to determine its exemption or refund rules, nor those of every county occupancy tax. Request separate lines for state sales tax, local sales tax, unit fee and any other occupancy tax. Do not apply one threshold to the whole folio.
- Keep uninterrupted occupancy dates, receipts and booking confirmations.
- Ask how the hotel handles the 90-day and, in NYC, 180-day milestones.
- Ask about the state refund route if the operator will not credit an eligible amount.
Sources
- New York State Tax Department, Tax Bulletin ST-331, July 30, 2025 (checked October 30, 2026): https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/hotel_and_motel_occupancy.htm