FAQs - Sales & Use Tax: General Information

As a bed & breakfast, do I have any responsibility to collect and remit sales tax?

If your bed & breakfast has five or more rooms, you must charge sales tax on the total amount charged.

If your bed & breakfast has fewer than five rooms, you should separate the charges for the room from the charges for the food. You must collect sales tax on the amount charged for food. If you do not separate the room charges from food charges, you must collect sales tax on the total amount charged.