Indiana Rental / transient occupancy tax

Rental / transient occupancy tax in Indiana

Indiana charges its 7% state gross retail (sales) tax on rooms and lodging rented for less than 30 days, including houses, condos and apartments rented as transient housing. Local innkeeper's taxes may add to it. Statute text: "if those rooms, lodgings, or accommodations are rented or furnished for periods of less than thirty (30) days" (Ind. Code §§ 6-2.5-4-4(a), 6-2.5-2-2(a)).

Verified Source: Ind. Code §§ 6-2.5-4-4(a), 6-2.5-2-2(a) · last checked 2026-10-17