Short-term rentals are local in New York, and NYC is strict.

New York City stays outside host registration

A stay of 30 consecutive days or longer falls outside the city's short-term-rental registration definition. A legal Class B multiple dwelling, such as a hotel or another building approved for transient occupancy, can also offer entire-unit short stays without using the resident-host registration route. Most ordinary residential buildings are not Class B. Check the building's legal occupancy, not a Department of Finance tax-class label or a platform category.

Outside New York City

The rulebook can still be serious. Tourist towns may care about permits, parking, septic capacity, fire safety, or the number of rental days. A legal rental in one village can be a problem across the town line.

One rule is now statewide: since March 1, 2025, New York collects state and local sales tax on short-term rental stays everywhere in the state - not just in hotel-tax towns. A booking service may collect that sales tax and the New York City unit fee when applicable. Keep its Form ST-155 certificate or public collection agreement. That collection does not necessarily cover a separate county, city, town, or village occupancy tax administered by the locality, so check the local treasurer or finance office too. Direct-rental operators generally need to review state sales-tax vendor registration.

The city's 30-day registration line and the Tax Department's rules for when a guest becomes a permanent resident are different tests. Clearing the NYC registration rule does not by itself clear every tax, lease, building, or local-permit question.

If you are buying a property because the spreadsheet depends on short-term rental income, verify the rules before you close. Do not let an old listing screenshot do all the work.