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1181201.8 Vacation Home Rentals DEPARTMENT OF REYE NUE Sates and UseTax Vacation Horne Rentals Last Updated- IM312017 Lodging and related services,.including vacation home rentals, are subjectto Minnesota sales tax. Vacation home rentals that are located wifh..in an area with a:local tax are also subject to local safes and use taxes. City lodging taxes may also apply. -The Department. of Revenue administers city lodging taxes for Giants Ridge Recreata.n Area, Minneapolis, Rochester, and. St. Paul. For more information on lodging and related services,. see Fact Sheet 141, Hoteis_aOd Ladging_Fa_ iliG ties. Vacation Home Rental Wehsites Vacation home websites.are. responsible for collecting and remitting sales tax as well as all applicable. general local taxes and Iota! lodging taxes on the full. sales price. of the home rental, including charges for related services. You rnust reg1sterto collect sales tax. 1f you facilitate the. sale of lodging,.including vacation home rentals.. Homeowners [rid 1viduals who rent otA their own home as a vacation rental property dg not.need.coI[ect sales.Wwhen: the home is being rented through a Vacation home rental website; or the. home is being rented in an.isolated incident. tndIMdual s must register to collect sales tax if they regularlyfacilitate the recital of a vacation home without the us.e. of a vacation home rental website.. Rete.re races Revenue Notice 17-06 a es and Use Tax= ad g i ng and Re lated Se Niles= Resid0n i aI Short -Term Rental Minnesota Sta Ldes297A_61. Subd. 3(g)2 Lodaina Minn.ja Statutes 297 A.,61, Subd. 21 No r a I Coursa of Busin .Minne o a Statutes.2 7A 61 Subd. 47 A modations lei r sill Minnesota Statutes 297A:57. Subd S.Occasi6naI Sal Fact Sheet 141 Ho els.and.Ldd in-6lities Fa ct 5 het 164, Local ales and Use Taxe. Fact Sheet 164M Minneapolis cal Local Taxes Fact �e_et'-64S. Special Locai Taxes http:lAwmw reienue.state.rrn.tislbbsinesseslsUVFagesll/acatiorFHome Rerdals,aspx. 111