Hotel Tax on 30+ Night Furnished Stays

"Over 30 nights, no hotel tax" is true in some places and wrong in others. The threshold, and whether you collect until you reach it, depend on the state — and sometimes the city.

Furnished stays of a month or more — travel nurses, corporate housing, insurance relocations — sit between hotel stays and leases. Hotel and occupancy taxes usually stop once the occupant becomes a "permanent resident", but each jurisdiction draws that line differently. Here are five, with the citations.

Not tax advice. Local taxes vary; confirm with your tax adviser and your local tax office.

At a glance

Texas: 30 days, and written notice

Under Tex. Tax Code § 156.101, a person with the right to use or possess a room for at least 30 consecutive days is a permanent resident and exempt, so long as there is no interruption of payment for the period. A guest who gives written notice of a 30+ day stay is exempt from the notice date; otherwise the first 30 days are taxed. City and county hotel taxes do not apply to a permanent resident under § 156.101 (§§ 351.002(c), 352.002(c)).

Tennessee: 90 days at the state level, 30 for many cities

State sales tax applies to lodging until the same person has occupied it for 90 continuous days or more, and tax already collected may then be refunded (Tenn. Comp. R. & Regs. 1320-05-01-.70, under § 67-6-205(c)). Local taxes differ: since July 1, 2025 the municipal hotel tax under § 67-4-1404(b) stops after 30 continuous days (Public Chapter 364 (2025)); Shelby County and Memphis use 90 continuous days; Hamilton County uses 90, with Chattanooga, East Ridge and Collegedale at 30.

New York State and New York City: 90 and 180

New York State: an occupant of a room for at least 90 consecutive days is a permanent resident for that occupancy (Tax Law § 1101(c)(5)). The tax is charged until the 90 days are reached, then credited or refunded (TB-ST-331) — there is no day-one exemption for a written agreement.

New York City's hotel room occupancy tax uses 180 consecutive days: the operator collects until the 180 days are completed, then may return the tax (NYC Finance rules, NYC Admin. Code § 11-2502). NYC Local Law 18 — short-term rental registration — is a separate rule and applies only to stays under 30 consecutive days.

Florida: a written lease longer than six months

Under Fla. Stat. § 212.03(4), a person under a bona fide written lease for longer than 6 months of continuous residence is exempt from the start. Without one, the tax is due until the person has resided continuously longer than 6 months and paid it for 6 months; the exemption runs only from then on. Local tourist development taxes reach rentals for a term of 6 months or less, except what chapter 212 exempts (§ 125.0104(3)(a)1.).

Where Proprietio fits

Mid-term rental software marks each stay taxable or not, and from which date, from a versioned rule set with these thresholds on file — a reminder, not tax advice — and bills the agency, company or insurer on net terms when they, not the resident, pay.

Sources

• Tex. Tax Code § 156.101: statutes.capitol.texas.gov
• Tenn. Comp. R. & Regs. 1320-05-01: publications.tnsosfiles.com
• N.Y. Tax Law § 1101: nysenate.gov
• NYC hotel room occupancy tax: nyc.gov
• Fla. Stat. § 212.03: leg.state.fl.us

Read on 2026-10-20.