No sales tax is due from guests who are considered to be permanent residents. In order to be a permanent resident, a guest must stay for at least 90 consecutive days without interruption. In New York City only, the local sales tax applies until a guest has stayed for at least 180 consecutive days. Stays under 180 days are subject to 8.875% New York State & City sales plus 5.875% (total 14.75%) and $2/night/room occupancy tax plus $1.5/night.
Permanent Residents: New York State and New York City have separate rules regarding the permanent resident exclusion:
1) New York State – if an occupant stays for at least 90 consecutive days they are considered a permanent resident. They are not required to pay the 8.875% and $1.50 per night fee for those days.
2) New York City – if a guest says for at least 180 consecutive days they are considered a permanent resident. They are not required to pay the 5.875% and $2.00 per room/night fee.
Once the occupant becomes a permanent resident of a room (90 days for NYS and 180 days for NYC), no sales tax is payable with respect to the room provided that the occupant’s days are not interrupted. Once the 90 days has passed NYS sales tax is refundable to the occupant. In NYC, upon completion of 180 consecutive days of occupancy, NYC sales tax paid is refundable to the occupant.