Hotel room bills in Nevada tack on a total state lodging tax of 6.5 percent, the 22nd highest lodging tax rate in the nation, according to a study by the National Conference of State Legislatures (NCSL).

The state’s total tax on lodgings included a state sales tax of 5.5 percent. The authors of the study also emphasized that the total taxes identified do not include lodging levies enforced by local governments. 

And some states vary lodging taxes based on hotel capacity and the location of the establishment within the state.

The tax rates outlined in the NCSL study are current as of Jan. 28 of this year.

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Total State Taxes on Lodgings in U.S.

StateSales TaxLodging TaxTotal State TaxRank
*ConnecticutN/A15.0%15.0%1 (tie)
District of ColumbiaN/A15.0%15.0%1 (tie)
*Hawaii4.0%10.3%14.3%3
Virgin IslandsN/A12.5%12.5%4
Michigan6.0%6.0%12.0%5 (tie)
Rhode Island7.0%5.0%12.0%5 (tie)
New Jersey6.6%5.0%11.6%7
*MaineN/A9.0%9.0%8 (tie)
*New HampshireNo state sales tax9.0%9.0%8 (tie)
VermontN/A9.0%9.0%8 (tie)
Puerto RicoN/A9.0%9.0%11
Arkansas6.5%2.0%8.5%12
*DelawareNo state sales tax8.0%8.0%13 (tie)
Idaho6.0%2.0%8.0%13 (tie)
Indiana7.0%N/A7.0%14 (tie)
Kentucky6.0%1.0%7.0%14 (tie)
Mississippi7.0%N/A7.0%14 (tie)
Montana3.0%4.0%7.0%14 (tie)
South Carolina5.0%2.0%7.0%14 (tie)
Tennessee7.0%N/A7.0%14 (tie)
Minnesota6.9%N/A6.9%21
Kansas6.5%N/A6.5%22 (tie)
Nebraska5.5%1.0%6.5%22 (tie)
Washington6.5%N/A6.5%22 (tie)
Florida6.0%N/A6.0%25 (tie)
IllinoisN/A6.0%6.0%25 (tie)
Maryland6.0%N/A6.0%25 (tie)
PennsylvaniaN/A6.0%6.0%25 (tie)
South Dakota4.5%1.5%6.0%25 (tie)
TexasN/A6.0%6.0%25 (tie)
West Virginia6.0%N/A6.0%25 (tie)
Ohio5.8%N/A5.8%32
MassachusettsN/A5.7%5.7%33
ArizonaN/A5.5%5.5%34
New Mexico5.1%N/A5.1%35
Utah4.7%0.3%5.0%36 (tie)
IowaN/A5.0%5.0%36 (tie)
North Dakota5.0%N/A5.0%36 (tie)
Wisconsin5.0%N/A5.0%36 (tie)
North Carolina4.8%N/A4.8%40
Oklahoma4.5%N/A4.5%41 (tie)
Louisiana4.5%N/A4.5%41 (tie)
Virginia4.3%0.0%4.3%43
Missouri4.2%N/A4.2%44
AlabamaN/A4.0%4.0%45 (tie)
Georgia4.0%$5 fee per room4.0%45 (tie)
New York4.0%N/A4.0%45 (tie)
Wyoming4.0%N/A4.0%45 (tie)
Colorado2.9%N/A2.9%49
OregonNo state sales tax1.8%1.8%50
AlaskaNo state sales taxN/A0%51 (tie)
CaliforniaN/AN/A0%51 (tie)
NevadaN/AN/A0%51 (tie)

* no additional local tax on accommodations

Source: National Conference of State Legislatures